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 45.02Gains or losses on derecognition of non-financial assets
DPM tagsdimensions and members of the cells, from DPM 2.0 · families: curated proposal
InstrumentIncome or expenses · Investment property · Property, plant and equipmentMetricCurrent periodAccounting portfolioOther than classified as held for saleFinancial statementsDerecognition · Profit or loss · Tangible assets · +3
Colour byRulesRules per cell1–23–45–89–12>12not reported