Ypsilon SA has designated a borrowing at FVTPL. At the reporting date, the fair value of the liability increases by 200,000, of which 80,000 is attributable to the change in own credit risk (case datum). No accounting mismatch results from the presentation in OCI. Record the remeasurement entry.
- Total fair value change of the liability
- 200,000
- Part attributable to own credit risk
- 80,000