Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of those investments where they are accounted for using other than the equity method. Under IFRS, this item shall be reported where investments in subsidiaries, joint ventures and associates are assessed as institution’s main business activities in accordance with IFRS 18. If this is not the case, dividend income from investments in subsidiaries, joint ventures and associates shall be reported in the item ‘Other income or (-) expenses on investing non-financial assets’ of the ‘investing category’ of the statement of profit or loss.
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)
§42 Annex V, Part 2 · ifrs18-2026-07amended
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 0.56).
Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of those investments where they are accounted for using other than the equity method. Under IFRS, this item shall be reported where investments in subsidiaries, joint ventures and associates are assessed as institution’s main business activities in accordance with IFRS 18. If this is not the case, dividend income from investments in subsidiaries, joint ventures and associates shall be reported in the item ‘Other income or (-) expenses on investing non-financial assets’ of the ‘investing category’ of the statement of profit or loss.
Base text: eba-4.2 §42 →
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.