ANNEXINTERNATIONAL ACCOUNTING STANDARDS

F1INTERNATIONAL FINANCIAL REPORTING STANDARD 9Financial Instruments

CHAPTER 3Recognition and derecognition

3.2DERECOGNITION OF FINANCIAL ASSETS

Continuing involvement in transferred assets

3.2.19.

For the purpose of subsequent measurement, recognised changes in the fair value of the transferred asset and the associated liability are accounted for consistently with each other in accordance with paragraph 5.7.1, and shall not be offset.