Under IFRS, ‘Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates’ shall include all impairment gains or losses for investments in subsidiaries, joint ventures and associates using methods other than the equity method that are assessed as institution’s main business activities in accordance with IFRS 18. If this is not the case, the impairment gains or losses for these investments shall be reported in the item ‘Impairment or (-) reversal of impairment on investing non-financial assets’.
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)
§53i Annex V, Part 2 · ifrs18-2026-07new
NEW This paragraph has no counterpart in edition eba-4.2.
Where it's used (FINREP 4.4)
No row or column of the templates of this release cites this paragraph in this edition.
Text: official, verbatim, from the EBA file sources/eba-ifrs18-opinion-2026-07/package/Annex 2 (Finrep instructions IFRS 18- Annex V)_CV.docx.