Paragraph 5.7.10 a gain or loss on a financial asset measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A should be recognized in the other components of the comprehensive income statement, with the exception of gains or losses due to reduction in value and gains and losses on exchange rates until the financial asset is eliminated or reclassified. When the financial asset is derecognised, the cumulative profit or loss previously recognized in another comprehensive income statement is reclassified from equity to the income statement as a reclassification adjustment. If the financial asset is reclassified from fair value through other comprehensive income measures, the entity shall account for the cumulative gain or loss previously recognized in other comprehensive income measures.