Artículo 5.7.7. IFRS 9 Paragraph 5.7.7

An entity shall present a gain or loss on a financial liability that is designated as at fair value through profit or loss in accordance with paragraph 4.2.2 or paragraph 4.3.5 as follows: (a) The amount of change in the fair value of the financial liability that is attributable to changes in the credit risk of that liability shall be presented in other comprehensive income (see paragraphs B5.7.13⁠–⁠B5.7.20 ), and (b) the remaining amount of change in the fair value of the liability shall be presented in profit or loss unless the treatment of the effects of changes in the liability’s credit risk described in (a) would create or enlarge an accounting mismatch in profit or loss (in which case paragraph 5.7.8 applies). Paragraphs B5.7.5⁠–⁠B5.7.7 and B5.7.10⁠–⁠B5.7.12 provide guidance on determining whether an accounting mismatch would be created or enlarged.