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.