IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[832320] Notes - Income, expense, gains or losses on financial instruments

Income, expense, gains or losses of financial instruments
Gains (losses) on financial instruments
Gains (losses) on financial assets or financial liabilities at fair value through profit or loss, designated as upon initial recognition	X
Gains (losses) on financial assets or financial liabilities at fair value through profit or loss, classified as held for trading	X
Gains (losses) on financial assets or financial liabilities at fair value through profit or loss	X
Gains (losses) on held-to-maturity investments	X
Gains (losses) on loans and receivables	X
Gains (losses) on available-for-sale	X
Gains (losses) on financial liabilities at amortised cost	X
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss
Interest income for financial assets or financial liabilities not at fair value through profit or loss	X
Interest expense for financial assets or financial liabilities not at fair value through profit or loss	X
Fee income and expense
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss	X
Fee income (expense) arising from trust and fiduciary activities	X
Interest income on impaired financial assets accrued
Interest income on impaired financial assets accrued	X
Impairment loss, financial assets
Impairment loss (reversal), financial assets	X

For information contact: Holger Obst (hobst@iasb.org)