償却原価で測定する金融負債

Financial liabilities measured at amortized cost

純損益を通じて公正価値で測定する金融負債

Financial liabilities measured at fair value through profit or loss

その他の包括利益を通じて公正価値で測定するものとして指定した資本性金融商品の公正価値の純変動額

Net change in fair value of equity instruments designated as measured at fair value through other comprehensive income

その他の包括利益を通じて公正価値で測定する金融資産

Financial assets measured at fair value through other comprehensive income