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) › Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (16.3)

§199i 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 gains or losses on financial assets and liabilities held for trading under the ‘operating’ column of the template.

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.