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

Statement of profit or loss (2)

§30i Annex V, Part 2 · ifrs18-2026-07new

Under IFRS, as explained in Part 1, paragraphs 45-47, the presentation of the income and expenses in the three IFRS 18 categories of ‘operating’, ‘investing’ and ‘financing’ refers to the main business activities of ‘a ‘retail and investment bank’. Appropriate reclassifications of income and expenses by using the relevant line items of the statement of profit or loss shall be made in case of assessment of main business activities different from the retail and investment bank benchmark.

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.