Annual Report 2025/2026

(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, and interest and all other earnings impacts from financial instruments.

Measurement category in accordance with IFRS 9

EUR ‘000

 

2025/2026

 

2024/2025

 

 

 

 

 

Financial assets measured at amortised cost

 

1,073

 

157

Of which net interest expense/income

 

1,073

 

157

Financial assets measured at fair value through profit or loss

 

3,781

 

5,786

Of which net interest expense/income

 

3,781

 

5,786

Financial assets measured at fair value through other comprehensive income

 

188

 

0

Of which other comprehensive income

 

188

 

0

Financial liabilities measured at amortised cost

 

-5,900

 

-6,940

Of which net interest expense/income

 

-5,900

 

-6,940

Financial liabilities measured at fair value through other comprehensive income

 

575

 

-575

Of which other comprehensive income

 

575

 

-575

 

 

 

 

 

Net gains/losses from financial instruments

 

-283

 

-1,572

Of which net interest expense/income

 

-1,046

 

-997

Of which other comprehensive income

 

763

 

-575

Matchday 26 / 14/03/2026

BVB - FC Augsburg 2:0

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