§314i Annex V, Part 2 · ifrs18-2026-07new

‘Investment property’ includes rental income and direct operating expenses from investment property. It shall also include other types of income or expenses, different from impairment or reversal impairment or from gains or losses on derecognition, like depreciation, where investment properties are not assessed as main business activities in accordance with IFRS 18. Depreciation on investment property assessed as main business activities in accordance with IFRS 18 shall be excluded from the item ‘Investment property’ of this template. They are reported in the item ‘Depreciation. Investment properties’ (row 0410) of template F 02.00.