Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates that are not assessed as main business activities in accordance with IFRS 18 shall be reported under the ‘investing’ column. Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates assessed as main business activities in accordance with IFRS 18 shall not be reported in this template since they are already reported in the item ‘Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net’ of template F 02.00.
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 items of statement of profit or loss (45) › Gains or losses on derecognition of non-financial assets (45.2)
§313i Annex V, Part 2 · ifrs18-2026-07new
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.