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)

§53iii Annex V, Part 2 · ifrs18-2026-07new

‘Profit or loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ shall include profit or loss generated by operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations. Where non-current assets and disposal groups classified as held for sale generate income and expenses that were all classified in the ‘investing category’ of the statement of profit or loss immediately before the classification as held for sale, the related profit or loss shall be reported in the item ‘Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’,

NEW This paragraph has no counterpart in edition eba-4.2.

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.