‘Of which: interest from leases’ shall reflect the lessor’s interest income on the lease receivable (finance leases) and the lessee’s interest expenses on the lease liability respectively.
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)
§194ii Annex V, Part 2 · ifrs18-2026-07unchanged
Same text as eba-4.2 §194ii.
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.