Annex V to Implementing Regulation (EU) 2024/3117 — FINREP instructions · eba-4.2 · EBA, Reporting framework 4.2, ITS on Supervisory Reporting – Instructions (EN)

Annex V · Part 2 › 15 Breakdown of selected statement of profit or loss items (16)

15 Breakdown of selected statement of profit or loss items (16)

1 paragraph · official text, verbatim

§186

For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.

26 rows/columns

PARAGRAPH

Part 2, §186

reg_impl/2024/3117/annex-v/2/186

Where it's used8 templates

Cited by 26 rows/columns in 8 templates.

Controls54

This paragraph governs 260 cells, controlled by 54 active rules (0 blocking).

Cells of the rows and columns that cite it; rules from the DPM that use those cells.

Interpretation—

No EBA Q&A cites this paragraph under the current ITS.

Links—

References inside the text (to other paragraphs, CRR articles, IFRS) are not extracted yet: they will appear here when they are in the data.

Changes—

Only the EBA 4.2 edition of the instructions is loaded. Changes appear when another edition is added.

Source: EBA instructions for reporting framework 4.2 (official, verbatim). Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version eba-4.2.