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 45.02.1Gains or losses on derecognition of non-financial assets (IFRS 18-compliant)
IFRS 18 variant · module IFRS18 · alternative to F 45.02 (IAS 1) · pairing from the index of Annex III (EBA Opinion 2026/07)
DPM tagsdimensions and members of the cells, from DPM 2.0 · families: curated proposal
InstrumentIncome or expenses · Investment property · Non-financial items, investments in subsidiaries, joint ventures and associates · +1MetricCurrent periodAccounting portfolioOther than classified as held for sale · Accounting portfolio for non-financial items other than held for sale, including investments in subsidiaries, joint ventures and associates · Investments in subsidiaries, joint ventures and associatesFinancial statementsDerecognition · Profit or loss · Investing · +3
Colour byRulesRules per cell1–23–45–89–12>12not reported