9 The difference between the carrying amount of the financial liability (or part of a financial liability) extinguished, and the consideration paid, shall be recognised in profit or loss, in accordance with paragraph 41 of IAS 39.
9 Kuoletetun rahoitusvelan (tai sen osan) kirjanpitoarvon ja maksetun vastikkeen välinen erotus on kirjattava tulosvaikutteisesti IAS 39.n kappaleen 41 mukaisesti.