‘Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations where they 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.
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)
§55 Annex V, Part 2 · ifrs18-2026-07amended
‘Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations where they 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.
Base text: eba-4.2 §55 →
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.