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

Geographical breakdown (20) › Geographical breakdown by location of activities (20.1-20.3)

§270i Annex V, Part 2 · ifrs18-2026-07new

Under IFRS, institutions having a non-calendar financial year-end shall continue reporting income and expenses under IAS 1 until their first adoption of IFRS 18 by using the following line items of template F 20.03: rows from 0010 to 0221, row 0230, rows 0250 to 0290. The item ‘Operating profit or loss’ and the line items within the ‘investing’ and ‘financing’ categories of the template F 20.03 (row 0222, rows from 0231 to 0243) are not applicable to them.

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.