F 45.02 Gains or losses on derecognition of non-financial assets IFRS 18 alternative available in this release: F 45.02.1 · see what changes, in track changes → · pairing from the index of Annex III (EBA Opinion 2026/07)
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Row 0010 Current period 0010 Property, Plant and Equipment 0020 Investment property 0030 Intangible assets 0040 Other assets 0050 Gains or (-) losses on derecognition of non-financial assets other than held for sale
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Section Annex V Part 2, 29.2 — Gains or losses on derecognition of non-financial assets (45.2) Size 5 rows × 1 columns · 5 cells Release FINREP 4.4 validation 5 5 1 Template section · Annex V Part 2, 29.21 § · references §313 ‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere. 1 Other acts4 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 29.21 § · references §313 ‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere. 1 Other acts4 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 29.21 § · references §313 ‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere. 1 2 This template is checked by 2 rules : 1 within F 45.02, 1 tying it to other templates.
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Sources: DPM 2.0 database of the release shown above (template, rules); Annex I of Reg. 2024/3117 (references, verbatim); EBA instructions 4.2 (Annex V). Counts and links are derived.