Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ where these investments in non-financial assets are assessed as an institution’s main business activity in accordance with IFRS 18. Otherwise , where these investments in non-financial assets are not part of the institution’s main business activities, they are reported in ‘Other income or (-) expenses on investing assets’. These amounts correspond to the ones reported in template F 45.03. in accordance with paragraph 316 of this Part.
IFRS 18 amendments to the FINREP instructions (Annex V, extract), Annex 2 to EBA Opinion 2026/07 (clean version): EBA draft, not yet adopted
Breakdown of selected statement of profit or loss items (16) › Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (16.3)
§198 Annex V, Part 2 · ifrs18-2026-07amended
In the EBA extract this paragraph has no visible number: it was matched to the paragraph of the base edition with the same position and similar text (confidence 0.79).
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ where these investments in non-financial assets are assessed as an institution’s main business activity in accordance with IFRS 18. Otherwise , where these investments in non-financial assets are not part of the institution’s main business activities, they are reported in ‘Other income or (-) expenses on investing assets’. These amounts correspond to the ones reported in template F 45.03. in accordance with paragraph 316 of this Part.
Base text: eba-4.2 §198 →
Where it's used (FINREP 4.4)
Text: official, verbatim, from the EBA file sources/eba-ifrs18-opinion-2026-07/package/Annex 2 (Finrep instructions IFRS 18- Annex V)_CV.docx.