§54 Annex V, Part 2 · ifrs18-2026-07amended

The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation’ shall be reported withinin the ‘Shareinvesting category’, regardless of the profit or (-) loss of investmentsinstitution’s main business activities, in subsidiaries, joint ventures and associates accounted for using the equity method’accordance with IFRS 18.55 (a). According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities. The impairment on those investments shall be reported in the item ‘(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)on investing non-financial assets’. Gains or losses on derecognition of these investments shall be reported in accordance with paragraph 5547ii and 56of55 of this Part.