RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

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

STATEMENT OF PROFIT OR LOSS

§49 Annex V, Part 1 · ifrs18-2026-07new

Institutions having a non-calendar financial year-end shall continue reporting income and expenses under IAS 1 until their first adoption of IFRS 18 by using the following line items: rows from 0010 to 0581 including row 0420 and 0560 and excluding rows 0421 and 0561, row 0590, rows 0610 to 0690. The item ‘Operating profit or loss’ and the line items within the ‘investing’ and ‘financing’ categories of the statement of profit or loss (row 0582, rows from 0591 to 0606) are not applicable to them.

NEW This paragraph has no counterpart in edition eba-4.2.

Where it's used (FINREP 4.4)

No row or column of the templates of this release cites this paragraph in this edition.

Text: official, verbatim, from the EBA file sources/eba-ifrs18-opinion-2026-07/package/Annex 2 (Finrep instructions IFRS 18- Annex V)_CV.docx.