First off this question may seem confusing since you’ve always shown those profits and losses as a part of one or the other or even something called “non operating income”. One way or the other, there’s also an option to split those results into two groups – one part of the operating results and the other as a part of financial expenses and income. 

Why would someone do that? To be more fair to the results I’d say. How come? Well, when you think about it – if all your currency translation losses for an example arise from the fact that you made a deposit in foreign currency would you want your operating results to be affected by this loss? Or vice a versa, if your translation profits arise from trading partly in foreign currencies with suppliers, would you want this result to be shown in financial income?

To summarize and explain, in case you to decide to split those translation results it should be done based on the asset or liability they arose. If the item that was translated is related to operating the business (i.e. account receivables to customers, payables to suppliers etc.), it’s part of the operating result. And consequently, if the item is not related to operating, it’s translation results are shown as a part of financial income and expenses (i.e. loans taken or given in foreign currency and the profits or losses earned from those balances).

As I said, the choice is yours, but do think before choosing one method – it’s strongly suggested to keep consistency between reporting periods and if you do decide to change, make sure you also make amendments into prior year figures.