§204ii Annex V, Part 2 · ifrs18-2026-07new

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 designated at fair value through profit or loss not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities designated at fair value through profit or loss 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.