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

Breakdown of selected statement of profit or loss items (16) › Interest income and expenses by instrument and counterparty sector (16.1)

§194iii Annex V, Part 2 · ifrs18-2026-07new

Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of interest income and expenses under the ‘Operating’ column of the template. In case of any interest income (expense) accrued on other assets different from cash, cash balances at central banks and other demand deposits, like gold, silver that are not assessed as main business activities in accordance with IFRS 18, they shall be reported under the ‘Investing’ column.

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.