Annual Report 2024/2025

(29) Net gains/losses from financial instruments

The net gains and losses from financial instruments presented below comprise measurement gains and losses, premium and discount amortisation, the recognition and reversal of impairment write-downs, interest and all other earnings impacts from financial instruments.

Measurement category in accordance with IFRS 9

EUR ‘000

 

2024/2025

 

2023/2024

 

 

 

 

 

Financial assets measured at amortised cost

 

157

 

413

Of which net interest expense/income

 

157

 

413

Financial assets measured at fair value through profit or loss

 

5,786

 

6,406

Of which net interest expense/income

 

5,786

 

6,406

Financial liabilities measured at amortised cost

 

-6,940

 

-4,120

Of which net interest expense/income

 

-6,940

 

-4,120

Financial liabilities measured at fair value through other comprehensive income

 

-575

 

0

Of which other comprehensive income

 

-575

 

0

 

 

 

 

 

Net gains/losses from financial instruments

 

-1,572

 

2,699

Of which net interest expense/income

 

-997

 

2,699

Of which other comprehensive income

 

-575

 

0

23rd match day / 22/02/2025

BVB - Union Berlin 6:0

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