Measuring Financial Instrument's Gain or Loss
The table below shows how to measure a financial instrument's gain or loss:
| Instrument Type | |||
|---|---|---|---|
| Categories | Measurement | Gains and losses | |
| Assets | Loans and receivables | Amortized costs | Net income when asset is derecognized or impaired (foreign exchange and impairment recognized in net income immediately) |
| Assets | Available for sale financial assets | Deposit account - Fair value | Other comprehensive income (impairment recognized in net income immediately) |
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