Under IFRS, where investments in non-financial assets including investments in subsidiaries, joint ventures and associates, investment properties under IAS 40, and other non-financial assets like commodities, carbon credits and crypto-assets compliant with the IFRS-IC definition are not assessed as institution’s main business activities in accordance with IFRS 18, paragraphs B46-B47 and they are not classified as held for sale, the related income and expenses shall be reported in the following items, instead of using the corresponding line items within the ‘operating category’ of the statement of profit or loss:
‘Impairment or (-) reversal of impairment on investing non-financial assets’ including all impairment gains or losses for non-financial assets that are not related to the institution’s main business activities;
‘Gains or (-) losses on derecognition of investing non-financial assets, net’ including gains or losses on derecognition of non-financial assets that are not related to the institution’s main business activities and considering, in terms of reporting content, the instructions under paragraphs 47ii and 48 of this Part;
‘Other income or (-) expenses on investing non-financial assets’ including amounts that are not reported in the items above and they are related to investments in non-financial assets.