Division 45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
United Kingdom
| References | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|
| 010 | 020 | |||
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
| 020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
| 030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | ||