F 45.03.1 Other income and expenses IFRS 18 variant · module IFRS18 · alternative to F 45.03 (IAS 1) · pairing from the index of Annex III (EBA Opinion 2026/07)
Track changes Off Compared with F 45.03 (IAS 1) inserted deleted
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Row 0005 Income 0010 Operating 0015 Investing 0019 Expenses 0020 Operating 0030 Investing 0005 Dividend income on investments subsidiaries, joint ventures and associates accounted for using other than equity method 0010 Changes in fair value in tangible assets measured using the fair value model 0015 Changes in fair value in intangible assets measured using the fair value model 0020 Investment property 0025 of which: depreciation on investment property 0030 Operating Leases other than investment property 0040 Other 0045 of which: foreign exchange differences 0050 OTHER INCOME OR EXPENSES
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What it isSection Annex V Part 2, 29.3 — Other operating income and expenses (45.3) Size 9 rows × 4 columns · 28 cells Release FINREP 4.4 validation Regulation7 7 4 Template section · Annex V Part 2, 29.31 § · references §314 Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. 6 Other Annex V paragraphs4 § §314i · §315, §316 · §316i 6 Other acts2 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 29.31 § · references §314 Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. 6 Other Annex V paragraphs4 § §314i · §315, §316 · §316i 6 Other acts2 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 29.31 § · references §314 Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. 3 Other Annex V paragraphs3 § §314i · §315, §316 3 Controls6 This template is checked by 6 rules : 5 within F 45.03.1, 1 tying it to other templates.
0 blocking (error) · 6 warning
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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.