‘Gains or losses on derecognition of non-financial assets’ shall include the gains andor losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates. Under IFRS, this item shall be reported for those non-financial assets that are related to the institution’s main business activities, including collateral obtained by taking possession as result of the credit recovery process and any closed institution’s branches or own-used premises that are held pending disposal.
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)
§48 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 0.64).
‘Gains or losses on derecognition of non-financial assets’ shall include the gains or losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates. Under IFRS, this item shall be reported for those non-financial assets that are related to the institution’s main business activities, including collateral obtained by taking possession as result of the credit recovery process and any closed institution’s branches or own-used premises that are held pending disposal.
Base text: eba-4.2 §48 →
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.