12. Net gain on financial instruments measured at fair value through profit or loss
Annual report
2018
2018
Accounting policies and classification
The result on financial instruments measured at fair value through profit or loss includes gains and losses arising from disposal of financial instruments designated as financial assets / liabilities measured at fair value through profit or loss and the effect of their measurement at fair value. This item also includes the ineffective portion of cash flow hedges in the case of hedging strategies in which IRS contracts are the hedging instrument, as well as gains and losses on the hedging instrument and hedged item relating to the hedged risk (fair value hedges).
Financial information
|
Net gain on financial instruments at fair value through profit or loss |
2018 |
|---|---|
| Financial instruments held for trading | (36) |
| Financial instruments not held for trading, measured at fair value through profit or loss | 67 |
| Derivative hedging instruments (including an ineffective portion of cash flow hedges) | (3) |
| Total | 28 |
|
Net gain on financial instruments at fair value through profit or loss |
2017 |
|---|---|
| Debt instruments | 3 |
| Equity instruments | 2 |
| Derivative instruments (of which an ineffective portion of cash flow hedges) | 4 |
| Other | (1) |
| Total | 8 |