Under loans and advances towards household, ‘Ofof which: credit for consumption’ and ‘of which: lending for house purchase’ shall reflect the income and expenses on loans and advances as described in paragraph 88of88 of this Part.
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)
§194i Annex V, Part 2 · ifrs18-2026-07amended
Under loans and advances towards household, ‘of which: credit for consumption’ and ‘of which: lending for house purchase’ shall reflect the income and expenses on loans and advances as described in paragraph 88 of this Part.
Base text: eba-4.2 §194i →
Where it's used (FINREP 4.4)
Text: official, verbatim, from the EBA file sources/eba-ifrs18-opinion-2026-07/package/Annex 2 (Finrep instructions IFRS 18- Annex V)_CV.docx.