IFRS 18 amendments to the FINREP instructions (Annex V, extract), Annex 2 to EBA Opinion 2026/07 (clean version): EBA draft, not yet adopted
Breakdown of selected statement of profit or loss items (16) › Interest income and expenses by instrument and counterparty sector (16.1)
In the EBA extract this paragraph has no visible number: it was matched to the paragraph of the base edition with the same position and similar text (confidence 0.99).
Interest income shall be broken down in accordance with both of the following:
interest income on financial assets included in the accounting portfolios and other assets (including cash, cash balances at central banks and other demand deposits);
interest income on financial liabilities with negative effective interest rate.
Same text as eba-4.2 §187.
Text: official, verbatim, from the EBA file sources/eba-ifrs18-opinion-2026-07/package/Annex 2 (Finrep instructions IFRS 18- Annex V)_CV.docx.