Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other operating income. Other’ or ‘Other operating expenses. Other’.
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 items of statement of profit or loss (45) › Other income and expenses (45.3)
§316 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 0.96).
Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other income. Other’ or ‘Other expenses. Other’.
Base text: eba-4.2 §316 →
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.