NZ IFRS 9 paragraph 5.7.7 requires that gains or losses on financial liabilities designated at fair value through profit or loss are to be split into the amount of the change in fair value that relates to changes in the credit risk of the liability, which shall be presented in _________, and the remaining amount of the change in fair value of the liability shall be presented in _______?

a.

profit or loss; other comprehensive income

b.

liabilities; profit or loss

c.

other comprehensive income; profit or loss

d.

liabilities; other comprehensive income