RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

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)

§48i Annex V, Part 2 · ifrs18-2026-07unchanged

‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard.

Same text as eba-4.2 §48i.

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.