RepMap
FINREP 4.2.1validation

Releases (DPM and templates)

Annex V text editions

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

F 20.03 Geographical breakdown of main income statement items by location of the activities

View options DPM tags · colour the grid · rules · accounting basis

DPM tags dimensions and members of the cells, from DPM 2.0 · families: curated proposal

InstrumentIncome or expenses · Expenses · Income · +12

CounterpartyReporting entity · Resolution funds and deposit guarantee schemes

MetricCurrent period · After tax · Before tax

Accounting portfolioInvestments in subsidiaries, joint ventures and associates · Other than classified as held for sale · Accounting portfolios for financial instruments not measured at fair value through profit or loss · +7

Credit qualitySubject to impairment

ScopeDomestic · Non-domestic · Continuing operations · +2

Financial statementsProfit or loss · Derecognition and remeasurement · Derecognition · +20

Row