§47i Annex V, Part 2 · ifrs18-2026-07new

Under IFRS, ‘Exchange differences [gain or (-) loss], net’ shall include any foreign exchange difference related to income and expenses classified in the operating category of the statement of profit or loss. Where the exchange differences refer to income and expenses classified in the investing category of the statement of profit or loss, they shall be reported in the item ‘Other income or (-) expenses on investing financial assets’ or the item ‘Other income or (-) expenses on investing non-financial assets’ in relation to the nature of the item to which they refer.