CERTYNEX IFRS ACADEMY

A working file for the notes describes the disclosures on income, expense, gains and losses on financial instruments. Which of its sentences is wrong?

The entity provides net gains and losses by category of financial instruments.

Total interest income and expense, calculated under the effective interest method, concerns instruments not measured at fair value through profit or loss.

Fee income and expense that is not included in the effective interest rate is provided separately.

Total interest income also includes that of instruments at fair value through profit or loss.