Artículo 5.7.10. IFRS 9 Paragraph 5.7.10

A gain or loss on a financial asset measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A shall be recognised in other comprehensive income, except for impairment gains or losses (see Section 5.5 ) [ Refer: Basis for Conclusions paragraph BC5.119 ] and foreign exchange gains and losses (see paragraphs B5.7.2⁠–⁠B5.7.2A ), until the financial asset is derecognised or reclassified. When the financial asset is derecognised the cumulative gain or loss previously recognised in other comprehensive income is reclassified from equity to profit or loss as a reclassification adjustment (see IFRS 18 ). If the financial asset is reclassified out of the fair value through other comprehensive income measurement category, the entity shall account for the cumulative gain or loss that was previously recognised in other comprehensive income in accordance with paragraphs 5.6.5 and 5.6.7 . Interest calculated using the effective interest method is recognised in profit or loss.