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)
§32Annex V, Part 2 · ifrs18-2026-07unchanged
In the EBA extract this paragraph has no visible number: it was matched to the paragraph of the base edition with the same position and similar text (confidence 0.95).
Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios:
‘Interest income’;
‘Interest expense’;
‘Dividend income’;
‘Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net’;
‘Modification gains or losses, net’;
‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.