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)

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

The ‘financing’ column is used to report the interest income and expenses included in the item ‘'Income or (-) expenses on non-operating liabilities’ of the template F 02.00.

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.