Éta SA has designated a borrowing at FVTPL. Over the year, the fair value change of the liability is 95,000, of which 38,000 is attributable to the change in own credit risk (case datum). No accounting mismatch results from the presentation in OCI. Calculate the part of the change presented in profit or loss and the part presented in OCI.
- Total fair value change of the liability
- 95,000
- Part attributable to own credit risk
- 38,000