Under IFRS, ‘Impairment or (-) reversal of impairment on non-financial assets’ shall include all impairment gains or losses for non-financial assets that are related to the institution’s main business activities in accordance with IFRS 18, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates. If these non-financial assets are not part of the institution’s main business activities in accordance with IFRS 18, the related impairment or reversal of impairment 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)
§53ii 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.