‘Gains or (-) losses on financial assets and liabilities held for trading, net’ shall include gains and losses in the remeasurement and derecognition of financial instruments, including derivatives, classified as held for trading. This item shall also include gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used. This item does not include gains or losses on derivatives used to manage risks of investing assets, as referred to in paragraphs 55-58 of IFRS 18. These gains or losses shall be reported in the item ‘Gains or (-) losses on investing financial assets and of any related financial instruments measured at fair value through profit or loss, net’
IFRS 18 amendments to the FINREP instructions (Annex V, extract), Annex 2 to EBA Opinion 2026/07 (clean version): EBA draft, not yet adopted
Statement of profit or loss (2)
§43 Annex V, Part 2 · ifrs18-2026-07amended
In the EBA extract this paragraph has no visible number: it was placed between two known numbers, where exactly that many numbers are missing (confidence 0.8).
‘Gains or (-) losses on financial assets and liabilities held for trading, net’ shall include gains and losses in the remeasurement and derecognition of financial instruments, including derivatives, classified as held for trading. This item shall also include gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used. This item does not include gains or losses on derivatives used to manage risks of investing assets, as referred to in paragraphs 55-58 of IFRS 18. These gains or losses shall be reported in the item ‘Gains or (-) losses on investing financial assets and of any related financial instruments measured at fair value through profit or loss, net’
Base text: eba-4.2 §43 →
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.