Non-
derivatives financial assets that are designated as available for sale or are not classified as loans and receivables or financial assets at fair value through profit and loss. They are reported in the balance sheet at their Fair value. Changes in Fair value are generally reported in Net gains/losses not recognized in the income statement in shareholders’ equity. Impairments and realized gains and losses are reported in the consolidated statement of income.
derivatives financial assets that are designated as available for sale or are not classified as loans and receivables or financial assets at fair value through profit and loss. They are reported in the balance sheet at their Fair value. Changes in Fair value are generally reported in Net gains/losses not recognized in the income statement in shareholders’ equity. Impairments and realized gains and losses are reported in the consolidated statement of income.
