What's new: FINREP 4.2.1 → 4.4

Gap analysis from 4.2.1 (validation) → 4.4 (validation). Every item opens in track changes: the official texts are compared word by word, never rewritten. inserted ~~deleted~~

Templates	13 amended 12 IFRS 18 versions of an IAS 1 template (official pairing, shown as changes) · 1 changed since 4.2.1
Annex V	eba-4.2 → ifrs18-2026-07 17 amended 35 new paragraphs · 33 unchanged
Other acts	IFRS/IAS 2025-07-30 → 2026-03-08 57 amended 1 new 1 removed · 6 acts with one version in RepMap (no comparison)
Validation rules	153 new 21 amended
EBA Q&A	70 Q&A to review: on templates, rules and paragraphs that change

Templates

Templates	Status	rows	columns	cells	Validation rules	Annex V
F 02.00 → F 02.01Statement of profit or loss (IFRS 18-compliant)IFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	21 new33 amended3 removed	—	21 new3 amended3 removed	98	14 §
F 06.01Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codeschanged since 4.2.1	AMENDED	—	—	76 amended	5	—
F 16.01 → F 16.01.1Interest income and expenses by instrument and counterparty sectorIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	7 amended	7 new2 amended1 removed	44 new	17	3 §
F 16.02 → F 16.02.1Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrumentIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	—	3 new1 amended	5 new	7	3 §
F 16.03 → F 16.03.1Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrumentIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	4 amended	3 new1 amended	10 new	8	4 §
F 16.04.1 → F 16.04.1.1Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrumentIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	1 amended	2 new1 amended	4 new	3	2 §
F 16.04 → F 16.04.2Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by riskIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	6 amended	3 new1 amended	10 new14 amended	2	1 §
F 16.05 → F 16.05.1Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrumentIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	4 amended	2 new2 amended	5 new	6	2 §
F 16.06 → F 16.06.1Gains or losses from hedge accountingIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	1 amended	3 new1 amended	10 new	3	3 §
F 16.07 → F 16.07.1Impairment on non-financial assetsIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	1 new6 amended	5 new2 amended1 removed	21 new	17	1 §
F 20.03 → F 20.03.1Geographical breakdown of statement of profit or loss items by location of the activitiesIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	7 new13 amended1 removed	1 new1 amended1 removed	14 new4 amended2 removed	58	11 §
F 45.02 → F 45.02.1Gains or losses on derecognition of non-financial assets (IFRS 18-compliant)IFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	1 new4 amended	2 new1 amended	5 new2 amended	3	1 §
F 45.03 → F 45.03.1Other income and expensesIFRS 18 version of the IAS 1 template; both stay in the release	AMENDED	4 new4 amended	4 new2 amended	18 new4 amended	6	3 §

Rows and columns are matched by code (derived). § = Annex V paragraphs cited by the template that change.

Annex V

eba-4.2 → ifrs18-2026-07 The edition is an extract: a paragraph that is not in it is not removed.

AMENDED (17)P2 §42 P2 §43 P2 §44 P2 §47 P2 §48 P2 §54 P2 §55 P2 §189 P2 §193 P2 §194 P2 §194i P2 §195 P2 §198 P2 §200 P2 §208i P2 §208ii P2 §316

NEW (35)P1 §48 P1 §49 P2 §30i P2 §30ii P2 §47i P2 §47ii P2 §48a P2 §48ii P2 §49i P2 §53i P2 §53ii P2 §53iii P2 §54i P2 §54ii P2 §56i P2 §194iii P2 §194iv P2 §194v P2 §196i P2 §196iii P2 §199i P2 §199ii P2 §199iii P2 §202i P2 §202ii P2 §204i P2 §204ii P2 §207i P2 §207ii P2 §207iii P2 §270i P2 §311iii P2 §313i P2 §314i P2 §316i

Other acts

IFRS/IAS 2025-07-30 → 2026-03-08

AMENDED (57)IAS 2 IAS 7 IAS 8 IAS 10 IAS 12 IAS 16 IAS 19 IAS 20 IAS 21 IAS 24 IAS 26 IAS 27 IAS 28 IAS 29 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IAS 41 IFRIC 1 IFRIC 2 IFRIC 5 IFRIC 6 IFRIC 7 IFRIC 12 IFRIC 14 IFRIC 16 IFRIC 17 IFRIC 19 IFRIC 20 IFRIC 21 IFRIC 22 IFRIC 23 IFRS 1 IFRS 2 IFRS 3 IFRS 5 IFRS 6 IFRS 7 IFRS 8 IFRS 9 IFRS 10 IFRS 11 IFRS 12 IFRS 13 IFRS 15 IFRS 16 IFRS 17 SIC 7 SIC 10 SIC 25 SIC 29 SIC 32

NEW (1)IFRS 18

REMOVED (1)IAS 1

One version in RepMap, so no comparison yet: Accounting Directive 2026-03-18BAD 2006-09-05CRR 2026-06-26ECB/2013/33 2014-12-21NACE 2025-01-01SME original

Validation rules

NEW 153 rules on 12 templates

F 02.01 (98) e905376_e e905377_e v903990_m v904502_m v904503_m v904504_m v904505_m v904506_m v904507_m v904508_m v904509_m v904510_m v904511_m v904512_m v904513_m v904514_m v904515_m v904516_m v904517_m v904518_m v904519_m v904520_m v904521_m v904522_m v904523_m v904524_m v904525_m v904526_m v904527_m v904528_m v904529_m v904530_m v904531_m v904532_m v904533_m v904535_m v904536_m v904537_m v904538_m v904540_m v904541_m v904621_m v904622_m v904623_m v904624_m v904625_m v904626_m v904627_m v905303_h v905304_h v905305_h v905306_h v905307_h v905308_h v905309_h v905310_h v905311_h v905312_h v905313_h v905314_h v905315_h v905316_h v905317_h v905318_h v905319_h v905320_h v905321_h v905322_h v905323_h v905324_h v905325_h v905326_h v905327_h v905328_h v905329_h v905330_h v905331_h v905332_h v905333_h v905334_h v905335_h v905336_h v905337_h v905338_h v905339_h v905340_h v905341_h v905342_h v905343_h v905344_h v905345_h v905346_h v905347_h v905354_h v905358_h v905359_h v905401_s v905429_s
F 20.03.1 (58) v904534_m v904535_m v904536_m v904537_m v904538_m v904539_m v905303_h v905304_h v905305_h v905306_h v905307_h v905308_h v905309_h v905310_h v905311_h v905312_h v905313_h v905314_h v905315_h v905316_h v905317_h v905318_h v905319_h v905320_h v905321_h v905322_h v905323_h v905324_h v905325_h v905326_h v905327_h v905328_h v905329_h v905330_h v905331_h v905332_h v905333_h v905334_h v905335_h v905336_h v905337_h v905338_h v905339_h v905340_h v905341_h v905342_h v905343_h v905344_h v905345_h v905346_h v905347_h v905348_h v905349_h v905350_h v905351_h v905352_h v905353_h v905410_s
F 16.01.1 (17) v904522_m v904523_m v904524_m v904525_m v904526_m v904613_m v904614_m v904615_m v904616_m v904617_m v904618_m v904619_m v904620_m v904702_m v905424_s v905425_s v905426_s
F 16.07.1 (17) v903997_m v903998_m v903999_m v904001_m v904002_m v904003_m v904530_m v904531_m v904532_m v904533_m v904700_m v904701_m v905383_s v905392_s v905393_s v905394_s v905395_s
F 16.03.1 (8) v903992_m v903993_m v904526_m v904528_m v904853_m v904854_m v905349_h v905350_h
F 16.02.1 (7) v903990_m v903991_m v904526_m v904527_m v904851_m v904852_m v905351_h
F 16.05.1 (6) v903994_m v903995_m v904528_m v904855_m v905352_h v905353_h
F 45.03.1 (6) v904501_m v904541_m v904856_m v905384_s v905385_s v905386_s
F 16.04.1.1 (3) v904528_m v905348_h v905355_h
F 16.06.1 (3) v903996_m v904526_m v904529_m
F 45.02.1 (3) v904500_m v904540_m v904850_m
F 16.04.2 (2) v905361_h v905362_h

AMENDED 21 rules on 11 templates

F 20.04 (6) v5278_m v5291_m v5317_m v5725_m v6058_m v7836_m · active
F 20.07.1 (6) v1160_m v3143_m v3144_m v5117_m v5120_m v5725_m · active
F 06.01 (5) v1160_m v3143_m v3144_m v5117_m v5120_m · active
F 18.00 (4) v5278_m v5291_m v5317_m v7836_m · active
F 12.00 (3) v23842_h v23843_h v23844_h · active
F 12.01 (3) v23845_h v23846_h v23847_h · active
F 17.01 (2) v23858_h v23913_h · active
F 02.00 (1) v23836_h · active
F 05.01 (1) v6058_m · active
F 18.02 (1) v903296_h · active
F 23.03 (1) v903296_h · active

EBA Q&A 70

EBA Q&A about what changes: the templates (for IFRS 18 versions, also the IAS 1 template), the rules and the Annex V paragraphs. The EBA pages give the submission date, not the answer date, so Q&A are not filtered by date.

2023_6825 final Template F 16.01 validation rule v5693_sAbout: F 02.00, F 16.01
2022_6673 final NACE sector K- 'Financial and insurance activities' in F 06.01About: F 06.01
2022_6629 final Liability for contribution to resolution funds and deposit guarantee schemes in the form of a payment commitmentAbout: F 02.00
2022_6445 final Taxonomy 3.0 Validation Rule v3900_sAbout: F 02.00
2022_6388 final Interest income from other assets in F 02.00 and F 16.01About: F 02.00, F 16.01
2022_6350 final Interest-income on credit impaired financial assets (template F 16)About: F 16.01
2022_6337 final Adequacy of the validation rule v10684_m - Instruments not at FVPLAbout: F 02.00
2021_5840 final Inclusion of Held for sale in Other adjustments in template F 12.01About: F 02.00
2021_5793 final Disclosures of Staff expenses Management body in its supervisory function in FINREP Template 44.4About: F 02.00
2021_5778 final Interest expenses categoriesAbout: F 02.00, F 16.01
2021_5705 final FINREP V6301_m: for the rows (010;090;670) the {c010} != emptyAbout: F 02.00
2019_5005 final EBA validations rules for DPM 2.8 with reference to rule V3975_S.About: F 02.00, F 16.01
2019_4943 final Failed validation checks due to the implementation of a new separate line item ‘cash contributions to resolution funds and deposit guarantee schemes’ (r385) in template F 02.00 and missing consistent change in template F 20.03 under DPM 2.9About: F 02.00, F 20.03
2019_4894 final Classification of collective investment undertakingsAbout: F 02.00
2019_4803 final Validation rules v2.8.1About: F 06.01
2019_4621 final Reporting of gains/losses other than dividends for investments in subsidiaries, associates and joint ventures (F 02.00).About: F 02.00
2019_4612 final FINREP F01.03, F02 and F46 checks (V1226_m and V0786_m)About: F 02.00
2018_4434 final [eba_v1042_m] f16.01About: F 02.00, F 16.01
2018_4282 final Counterparty classification of the ESM and the ESFSAbout: F 02.00
2018_4156 final Profit or loss on de-recognition of investment in subsidiaries, joint ventures and associatesAbout: F 02.00
2018_4009 final Finrep validation rules of F 02.00 and F 16.01About: F 02.00, F 16.01
2018_3716 final Reporting of financial asset sales and write-offs in FINREP template F 02.00About: F 02.00
2018_3692 final Validation rule v_1044_m (FINREP template 16.3 IFRS9)About: F 16.03
2018_3670 final Discrepancies between annotated table layout and EBA validation rules (e.g. v5351_m)About: F 06.01, v5725_m, v6058_m
2017_3601 final Reporting of the interest income and interest expense from hedging derivativesAbout: F 02.00
2017_3578 final Template F 16.04 line row 070 – relevance for nGAAPAbout: F 02.00, F 16.04
2017_3574 final Reporting of fees and levies in FINREP template F 02About: F 02.00
2017_3527 final Validation Rules v5014_m and v5015_m for FinRep nGAAP (v2.6)About: F 06.01
2017_3369 final FINREP IFRS 9, F 16.01 - Interest income and expenses by instrument and counterparty sectorAbout: F 16.01
2017_3182 final Validation rule v3950_s for nGAAPAbout: F 16.01
2015_2284 final FinRep Table 2: Interest income & Expense: Derivatives – Hedge accounting, interest rate riskAbout: F 02.00
2015_2218 final FINREP, F 31.02 vs F 02.00 – dividend income from joint ventures and associatesAbout: F 02.00
2015_2143 final FINREP Template F 16.07 - Accumulated ImpairmentAbout: F 16.07
2015_2034 final FINREP – Reporting of accumulated changes in fair value due to credit risk and FINREP sign conventionAbout: F 02.00
2015_1940 final FINREP – reporting of negative interestAbout: F 02.00, F 16.01
2015_1878 final Clarification of EBA answer published for Q&A 2014_1000About: F 02.00
2015_1758 final FINREP Counterparty Breakdown (ESA 2010)About: F 16.01
2015_1749 final Validation rules v1026_m to v1029_m and v1372_m to v1376_m.About: F 02.00
2014_1528 final Definition of "location"About: F 20.03
2014_1523 final Validation rule v0786_mAbout: F 02.00

+ 30 · EBA Q&A