§30ii Annex V, Part 2 · ifrs18-2026-07new

For the purpose of reporting in the statement of profit or loss, the terms ‘operating assets’ and ‘operating liabilities’ refer to assets and liabilities related to the institution’s main business activities, as assessed in accordance with IFRS 18, paragraphs 49 - 51, B30 - B41; the terms ‘investing financial assets’ and ‘investing non-financial assets’ refer to investments made individually and largely independently of the institution’s main business activities; the term ‘non-operating liabilities’ refer to liabilities that arise from transactions that do not involve only the raising of finance as defined in IFRS 18, paragraph 59 (b) and they are not related to the institution’s main business activities.