Paragraph 5.7.10, a gain or loss on a financial asset measured at fair value through equity in accordance with paragraph 4.1.2A shall be recognized in other elements of the comprehensive income, excluding impairment gains or losses and foreign exchange gains and losses until the financial asset is derecognized or reclassified. When the financial asset is derecognized, the cumulative gain or loss previously recognized in other comprehensive income is reclassified from equity to net income as a reclassification adjustment. If the financial asset is reclassified out of fair value through other comprehensive income measurement categories, the entity shall recognize the cumulative gain or loss that was previously recognized in other comprehensive income.