‘Information Technology expenses’ shall beImpairment or reversal of impairment of investments in subsidiaries, joint ventures and associates accounted for using the expenses made to deliver IT-enabled business processes, application services and infrastructure solutions for business outcomes, including costs related to the creation and maintenance of IT systems and excluding compensation for IT specialists on the institution’s payroll whichequity method shall be reported under staff expensesthe ‘investing’ column of the template.
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) › Impairment on non-financial assets (16.7)
§208i Annex V, Part 2 · ifrs18-2026-07amended
Impairment or reversal of impairment of investments in subsidiaries, joint ventures and associates accounted for using the equity method shall be reported under the ‘investing’ column of the template.
Base text: eba-4.2 §208i →
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.