An entity may, at initial recognition,
irrevocably designate a financial liability as measured at fair value
through profit or loss under certain conditions.
However, the change in the fair value
of the financial liability that is
attributable to the change in an entity's own credit risk shall be
accounted for as other
comprehensive income, unless doing
so creates or enlarges a
measurement or recognition
inconsistency (sometimes referred to
as 'an accounting mismatch'). This
OCI is prohibited from being reclassified to profit or loss.