AmongImpairment or reversal of impairment of intangible assets like carbon credits and crypto-assets under IAS 38 that are not assessed as main business activities in accordance with IFRS 18 shall be reported under the Information Technology expenses, ‘IT outsourcing’‘investing’ column of the template.
Template 20 shall mean IT expenses related to the use of external service providers. It shall not include expenses related to (i) pure staff services (agency staff) to the extent thatbe reported where the institution just hires staff temporarily and keeps full controlexceeds the threshold described in point (4) of the delivered services and Article 5(iia) purely standardised operational hardware/software maintenance contracts on merely purchased assetsof this Regulation.
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)
§208ii Annex V, Part 2 · ifrs18-2026-07amended
Impairment or reversal of impairment of intangible assets like carbon credits and crypto-assets under IAS 38 that are not assessed as main business activities in accordance with IFRS 18 shall be reported under the ‘investing’ column of the template.
Template 20 shall be reported where the institution exceeds the threshold described in point (4) of Article 5(a) of this Regulation.
Base text: eba-4.2 §208ii →
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.