EBU Single Rulebook Q&A 23 November 2017 2017_3601 Reporting of the interest income and interest expense from hedging derivatives

Our question is in which item of template F 02.00 (FINREP IFRS 9) interest income and interest expense from hedging derivatives classified in the category ”hedge accounting” should be reported, where:the hedging derivatives are used to hedge interest rate risk and are measured at fair value through profit or loss;the dirty price approach is the convention applied by the credit institution; andthe