Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities held for trading that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1.
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)
§199ii Annex V, Part 2 · ifrs18-2026-07new
NEW This paragraph has no counterpart in edition eba-4.2.
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.