Foreign exchange differences referred to income and expenses classified in the ‘investing’ category of template F 02.00 shall be reported in the item ‘Other’ of this template under the ‘investing’ column. Foreign exchange differences referred to income and expenses classified in the ‘operating’ category of template F 02.00 shall be excluded from the item ‘Other’ of this template. They are reported in item ‘Exchange differences [gain or (-) loss], net’ of template F 02.00.
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)
§316i 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.