(IAS39.55(b),AG83)
For available-for-sale financial
assets, fair value adjustments (after considering deferred tax) are taken
to other comprehensive income until
derecognition. This excludes,
however, interest charges arising
from the effective interest method,
impairment losses and foreign
exchange differences
For non-monetary securities (such as equity instruments) foreign exchange
differences are recognised in other comprehensive income.
(New standard IFRS9.4.2, 5.7.5)
The classification "available-for-sale financial assets" is abolished. If the
entity makes the election at initial
recognition to measure equity
instruments at fair value through
other comprehensive income, only
dividend income is recorded in profit