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- Financial notes
- 22. Gains/(losses) on derecognition of financial instruments
22. Gains/(losses) on derecognition of financial instruments
Accounting policies
Derecognition of financial instruments measured at fair value through other comprehensive income or at amortized cost typically relates to a sale or a substantial modification of such assets (note “Modifications – Changes in contractual cash flows”).
Financial information
| GAINS/(LOSSES) ON DERECOGNITION OF FINANCIAL INSTRUMENTS | 2023 | 2022 |
|---|---|---|
| Measured at fair value through other comprehensive income | 33 | (41) |
| Measured at amortized cost | 24 | 15 |
| Total | 57 | (26) |