In case of any gains or losses on derecognition of a hybrid contract with a host financial liability measured at amortised cost under IFRS 18.B56(c)(i), they shall be reported in the item ‘debt securities issued’ under the ‘financing’ column.
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) › Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
§196iii Annex V, Part 2 · ifrs18-2026-07new
NEW This paragraph has no counterpart in edition eba-4.2.
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.