Annex V · edition ifrs18-2026-07

IFRS 18 amendments to the FINREP instructions (Annex V, extract), Annex 2 to EBA Opinion 2026/07 (clean version): EBA draft, not yet adopted

85 paragraphs: 35 new · 17 amended · 33 unchanged · compared with eba-4.2. The EBA published only the parts that change (an extract): the other paragraphs of Annex V stay as in the base edition.

Part 1

§48newWhere institutions under IFRS have main business activities different from the ones of a ‘retail and investment bank’ taken as benchmark to …
§49newInstitutions having a non-calendar financial year-end shall continue reporting income and expenses under IAS 1 until their first adoption of…

Part 2

§30inewUnder IFRS, as explained in Part 1, paragraphs 45-47, the presentation of the income and expenses in the three IFRS 18 categories of ‘operat…
§30iinewFor the purpose of reporting in the statement of profit or loss, the terms ‘operating assets’ and ‘operating liabilities’ refer to assets an…
§31unchangedInterest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives c…
§32unchangednumber aligned · 0.95Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally c…
§33unchangednumber aligned · 1‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for trading’ shall include, where th…
§34unchangednumber aligned · 1Where the clean price is used, ‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for t…
§35unchangednumber aligned · 1‘Interest income. Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses. Derivatives – Hedge accounting, interest rate …
§37unchangednumber aligned · 1Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective intere…
§39unchangednumber aligned · 1Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest ra…
§41unchangednumber aligned · 1Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instr…
§42amendednumber aligned · 0.56Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of those investments where they …
§43amendednumber position · 0.8‘Gains or (-) losses on financial assets and liabilities held for trading, net’ shall include gains and losses in the remeasurement and dere…
§44amendednumber aligned · 0.81‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss’ shall also include the amount recognis…
§45unchangednumber aligned · 1‘Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss’ shall not inclu…
§46unchangednumber aligned · 0.99Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or loss…
§47amendednumber aligned · 0.7‘Gains or (-) losses from hedge accounting, net’ shall include gains and losses on hedging instruments and on hedged items affected by risks…
§47inewUnder IFRS, ‘Exchange differences [gain or (-) loss], net’ shall include any foreign exchange difference related to income and expenses clas…
§47iinewUnder IFRS, the gains or losses on derecognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Pro…
§48amendednumber aligned · 0.64‘Gains or losses on derecognition of non-financial assets’ shall include the gains or losses on derecognition of non-financial assets, excep…
§48anewUnder IFRS, ‘Other operating income’ and ‘other operating expenses’ shall include amounts of returns or gains obtained, and costs or losses …
§48iunchanged‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and de…
§48iinewUnder IFRS, depreciation of investment properties shall be reported within the ‘operating category’ of the statement of profit or loss where…
§49inewUnder IFRS, ‘Provisions or (-) reversal of provisions’ shall include the net changes in the provision amounts occurred during the period tha…
§51unchangednumber aligned · 1Under IFRS, ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall include a…
§52unchangednumber aligned · 1Under national GAAP based on BAD ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit and…
§53unchangednumber aligned · 1‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall also include the amou…
§53inewUnder IFRS, ‘Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates’ shall include all impai…
§53iinewUnder IFRS, ‘Impairment or (-) reversal of impairment on non-financial assets’ shall include all impairment gains or losses for non-financia…
§53iiinew‘Profit or loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’…
§54amendednumber aligned · 0.68The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulato…
§54inewUnder IFRS, institutions providing only finance to customers or investing exclusively in specific classes of financial assets (e.g. only deb…
§54iinewUnder IFRS, where investments in non-financial assets including investments in subsidiaries, joint ventures and associates, investment prope…
§55amended‘Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operati…
§56inew‘'Income or (-) expenses on non-operating liabilities’ refers to the ‘financing category’ of the statement of profit or loss. It shall inclu…
§187unchangednumber aligned · 0.99Interest income shall be broken down in accordance with both of the following:
§188unchangednumber aligned · 0.98Interest expenses shall be broken down in accordance with both of the following:
§189amendednumber aligned · 0.99Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on de…
§190unchangednumber aligned · 1Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses o…
§191unchangednumber aligned · 1For the purpose of template 16.1, short positions shall be considered within other financial liabilities. All instruments in the various por…
§192unchangednumber aligned · 1‘Derivatives - Hedge accounting, interest rate risk’ shall include the interest income and expenses on hedging instruments where the hedged …
§193amendednumber aligned · 1Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trad…
§194amendednumber aligned · 0.81Under IFRS, ‘Of which: interest-income on credit-impaired financial assets’ means interest income on credit-impaired financial assets in the…
§194iamendedUnder loans and advances towards household, ‘of which: credit for consumption’ and ‘of which: lending for house purchase’ shall reflect the …
§194iiunchanged‘Of which: interest from leases’ shall reflect the lessor’s interest income on the lease receivable (finance leases) and the lessee’s intere…
§194iiinewUnder IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with I…
§194ivnewUnder IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main busi…
§194vnewThe ‘financing’ column is used to report the interest income and expenses included in the item ‘'Income or (-) expenses on non-operating lia…
§195amendednumber aligned · 0.97Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be b…
§196unchangednumber aligned · 1Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value thro…
§196inewUnder IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with I…
§196iiinewIn case of any gains or losses on derecognition of a hybrid contract with a host financial liability measured at amortised cost under IFRS 1…
§197unchangednumber aligned · 1Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown…
§198amendednumber aligned · 0.79Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as tradi…
§199unchangednumber aligned · 1The item ‘Of which: economic hedges with use of the fair value option’ shall include only gains and losses on credit derivatives measured at…
§199inewUnder IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with I…
§199iinewUnder IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main busi…
§199iiinewIn case of any gains or losses on derivatives in economic hedges that are used to manage risks affecting income and expenses reported in the…
§200amendednumber aligned · 1Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk. Each item of the …
§201unchangednumber aligned · 1Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument…
§202unchangednumber aligned · 1Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading fina…
§202inewUnder IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with I…
§202iinewUnder IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main busi…
§203unchangednumber aligned · 1Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrum…
§204unchangednumber aligned · 1Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designat…
§204inewUnder IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with I…
§204iinewUnder IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main busi…
§205unchangednumber aligned · 1All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of…
§206unchangednumber aligned · 1‘Fair value changes of the hedged item attributable to the hedged risk’ shall include gains and losses on hedged items where the items are d…
§207unchangednumber aligned · 1Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the break…
§207inewUnder IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with I…
§207iinewUnder IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main busi…
§207iiinewIn case of any hedge accounting used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-oper…
§208unchangednumber aligned · 1‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the perio…
§208iamendedImpairment or reversal of impairment of investments in subsidiaries, joint ventures and associates accounted for using the equity method sha…
§208iiamendedImpairment or reversal of impairment of intangible assets like carbon credits and crypto-assets under IAS 38 that are not assessed as main b…
§270unchangednumber aligned · 1The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-dome…
§270inewUnder IFRS, institutions having a non-calendar financial year-end shall continue reporting income and expenses under IAS 1 until their first…
§311iiinewUnder IFRS, institutions shall report the gains (or income) and losses (or expenses) in the column referring to the corresponding categories…
§313inewGains or losses on derecognition of investments in subsidiaries, joint ventures and associates that are not assessed as main business activi…
§314inew‘Investment property’ includes rental income and direct operating expenses from investment property. It shall also include other types of in…
§315unchangednumber aligned · 1‘Operating leases other than investment property’ shall include, for the column ‘income’ the returns obtained, and for the column ‘expenses’…
§316amendednumber aligned · 0.96Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair val…
§316inewForeign exchange differences referred to income and expenses classified in the ‘investing’ category of template F 02.00 shall be reported in…

Paragraphs without a determined number (7)

Text of the EBA extract whose paragraph number is not written and could not be matched safely: shown verbatim, without an identifier.

Part 1Under IFRS, the classification of income and expenses included in the statement of profit or loss is based on the assessment of the institution’s main business activities (IFRS 18, paragraphs 49 - 51, B30 - B41). On this basis, the Finrep statement of profit or loss and related details have been developed under the assumption of a ‘retail and investment bank’ which provides financing to customers and invests in financial assets as main business activities.
Part 1Institutions are required to classify income and expenses on cash, cash balances at central banks and other demand deposits and on all liabilities that arise from transactions that involve only the raising of finance as defined in IFRS 18, paragraphs 59(a), B50-B51 in the ‘operating category’ of the Finrep statement of profit or loss. The "accounting policy choice" provided by IFRS (IFRS 18, paragraphs 56, 57, 65 (a) and 66) is not available for the purpose of reporting the information in the Finrep statement of profit or loss, regardless of the institution’s business models.
Part 1Regarding the requirements of IFRS 18 on income and expenses from hybrid contracts (IFRS 18.62, B56-B57, B59); income and expenses from derecognition and changes in classification (IFRS 18.B60-B61); foreign exchange differences (IFRS 18.B65-B68); gains or losses on derivatives and hedging instruments (IFRS 18.B70-B76), institutions shall follow the provisions of IFRS 18 to report these income and expenses in the relevant category (operating, investing, financing).
Part 2‘Interest income. Other operating assets’ shall include amounts of interest income not included in the other items, like interest income related to cash, cash balances at central banks and other demand deposits and to operating non-current assets and disposal groups classified as held for sale, unless the latter generate income and expenses that were all classified in the ‘Investing category’ immediately before the classification as held for sale (IFRS 18, paragraphs B63-B64) . In the latter case, the interest income shall be reported in the item ‘Interest income on investing assets and on any related financial instruments’.
Part 2‘Interest expenses. Other operating liabilities’ shall include amounts of interest expenses not included in the other items and related to liabilities that arise from transactions that involve only the raising of finance, as defined in IFRS 18 (IFRS 18, paragraphs 59 (a), 60, B50 and B51), like interest expenses related to operating liabilities included in disposal groups classified as held for sale, unless all the assets included in the group generate income and expenses that were classified in the ‘Investing category’ immediately before the classification as held for sale (IFRS 18, paragraphs B63-B64). In the latter case, the expenses shall be reported in the item ‘Interest expense on investing assets and on any related instruments’.
Part 2‘Dividend income’ on equity instruments measured at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used
Part 2The template F 45.03 includes other income or expenses that are reported in the items ‘Other operating income’, ‘Other operating expenses’, ‘Other income or (-) expenses on investing financial assets’ or ‘Other income or (-) expenses on investing non-financial assets’ of template F 02.00 . These amounts shall be broken down according to the following items: dividend income on investments subsidiaries, joint ventures and associates accounted for using other than equity method when included in the item ‘Other income or (-) expenses on investing non-financial assets’ of template F 02.00’, fair value adjustments on tangible and intangible assets measured using the fair value model; other income and expenses from investment property; income and expenses on operating leases other than investment property and other income and expenses not reported elsewhere.