Under IFRS, institutions shall report the gains (or income) and losses (or expenses) in the column referring to the corresponding categories (operating, investing) of the statement of profit or loss. Until the first adoption of IFRS 18, institutions having a non-calendar financial year-end as well as institutions under national GAAP based on BAD shall report their amounts by using only the column ‘operating’.
‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other non-financial assets, including tangible assets, gold, silver and other commodities not reported elsewhere.