Interest income and interest expense from financial instruments held for trading, and from financial instruments designated at fair value through profit or loss, shall be reported either separately from other gains and losses under items “interest income” and “interest expense” (“clean price”) or as part of gains or losses from these categories of instruments (“dirty price”).
La ventilation des contreparties, dans le cas des dérivés sur risque de crédit, porte sur le secteur auquel est affectée la contrepartie de l'établissement pour le contrat (acquéreur ou vendeur de la protection).