Under IFRS, ‘Of which: interest-income on credit-impaired financial assets’ means interest income on credit-impaired financial assets in the meaning of IFRS 9, including purchased or originated credit-impaired financial assets where the latter are considered as non-performing in accordance with paragraph 215 of this Part. Under national GAAP under BAD, it shall include interest income on assets impaired with a specific impairment allowance for credit risk. This information relates to the interest income accrued on assets that are classified as credit impaired or impaired at the reporting reference date. Therefore, if the related asset is not anymore classified as credit impaired at the reporting reference date, the corresponding interest income accrued during the reporting period shall not be included in this row anymore.
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)
§194 Annex V, Part 2 · ifrs18-2026-07amended
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 0.81).
Under IFRS, ‘Of which: interest-income on credit-impaired financial assets’ means interest income on credit-impaired financial assets in the meaning of IFRS 9, including purchased or originated credit-impaired financial assets where the latter are considered as non-performing in accordance with paragraph 215 of this Part. Under national GAAP under BAD, it shall include interest income on assets impaired with a specific impairment allowance for credit risk. This information relates to the interest income accrued on assets that are classified as credit impaired or impaired at the reporting reference date. Therefore, if the related asset is not anymore classified as credit impaired at the reporting reference date, the corresponding interest income accrued during the reporting period shall not be included in this row anymore.
Base text: eba-4.2 §194 →
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.