45 Breakdown of selected items of statement of profit or loss Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio References Current period Changes in fair value due to credit risk Annex V.Part Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Financial liabilities designated at fair value through profit or loss IFRS (a)(i); IFRS GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (a)(i)EN  . Gains or losses on derecognition of non-financial assets References Current period Annex V.Part Property, Plant and Equipment IAS , 71 Investment property IAS ; IAS (a), 98(d) Intangible assets IAS -115A; IAS (a) Other assets IAS (a) GAINS OR. LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS IAS Other operating income and expenses References Income Expenses Changes in fair value in tangible assets measured using the fair value model IAS (d); Annex V.Part Investment property IAS (f); Annex V.Part Operating Leases other than investment property IFRS ,82; Annex V.Part Other Annex V.Part OTHER OPERATING INCOME OR EXPENSES Annex V.Part -316EN L 97/  45 Breakdown of selected items of statement of profit or loss Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio References National GAAP based on BAD References National GAAP compatible IFRS Current period Changes in fair value due to credit risk Annex V.Part Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Financial liabilities designated at fair value through profit or loss IFRS (a)(i); IFRS GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS BAD art 27.Vertical layout(6) IFRS (a)(i) Gains or losses on derecognition of non-financial assets References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V.Part Property, Plant and Equipment IAS , 71 Investment property IAS ; IAS (a), 98(d)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V.Part Intangible assets IAS -115A; IAS (a) Other assets IAS (a) GAINS OR. LOSSES ON DERE COGNITION OF NON-FINANCIAL ASSETS IAS Other operating income and expenses References National GAAP based on BAD References National GAAP compatible IFRS Income Expenses Changes in fair value in tangible assets measured using the fair value model Annex V.Part IAS (d); Annex V.Part Investment property Annex V.Part IAS (f); Annex V.Part Operating Leases other than investment property Annex V.Part IFRS ,82; Annex V.Part Other Annex V.Part Annex V.Part OTHER OPERATING INCOME OR EXPENSES Annex V.Part - 316 Annex V.Part - 316  29. BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45). Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio () 312. ‘Financial liabilities designated at fair value through profit or loss’ shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.EN L 97/ ..  Gains or losses on derecognition of non-financial assets () 313. ‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere.. Other operating income and expenses () 314. Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. 315. ‘Operating leases other than investment property’ shall include, for the column ‘income’ the returns obtained, and for the column ‘expenses’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’. 316. Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other operating income. Other’ or ‘Other operating expenses. Other’