20. An entity shall disclose the following items of
income, expense, gains or losses either on the face of
the financial statements or in the notes:
(a) net
gains or net losses on:
(i)
financial assets or financial liabilities at
fair value through profit or loss, showing
separately those on financial assets or financial liabilities designated as such upon
initial recognition, and those on financial
assets or financial liabilities that are
classified as held for trading in accordance
with IAS 39;
(ii)
available-for-sale financial assets, showing
separately the amount of gain or loss recognised
directly in equity during the period and the
amount removed from equity and recognised in
profit or loss for the period;
(iii)
held-to-maturity investments;
(iv)
loans and receivables; and
(v)
financial liabilities measured at amortised
cost;
(b) total
interest income and total interest expense
(calculated using the effective interest method) for
financial assets or financial liabilities that are
not at fair value through profit or loss;
(c) fee
income and expense (other than amounts included in
determining the effective interest rate) arising
from:
(i)
financial assets or financial liabilities that
are not at fair value through profit or loss;
and
(ii)
trust and other fiduciary activities that result
in the holding or investing of assets on behalf
of individuals, trusts, retirement benefit
plans, and other institutions;
(d)
interest income on impaired financial assets accrued
in accordance with paragraph AG93 of IAS 39; and
(e) the
amount of any impairment loss for each class of
financial asset.
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