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UpcomingFinancial statementsLast checked 11 November 2026

FINREP profit or loss under IFRS 18, transitional (IFRS18)

A regulatory return listed by the European Banking Authority (EBA), European Union.

IFRS 18 replaces IAS 1 and changes the layout of the profit or loss statement for accounting years starting on or after 1 January 2027. The FINREP rules with IFRS 18 are expected to apply only from end-September 2027, so the EBA advises supervisors to let banks use IFRS 18-aligned FINREP templates in the meantime and avoid running two profit or loss formats. The module holds 12 templates that replace their IAS 1 versions: F 02.01 statement of profit or loss, F 16.01.1 to F 16.07.1 breakdowns of income, gains and losses and impairment, F 20.03.1 geographical breakdown, F 45.02.1 and F 45.03.1. Source

Official title: Finrep IFRS 18 (IFRS18 module); IFRS 18-aligned FINREP templates under the EBA Opinion of 8 July 2026

Check a IFRS18 file, free

The facts

Who files
Optional. Institutions subject to FINREP under Article 430(3), (4) and (9) CRR may choose it (Opinion paragraph 16). They report to their competent authority and must notify it of the chosen option; competent authorities inform the EBA by end-2026 and keep sending the data to the EBA through EUCLID (paragraphs 20 and 21). Users of the option submit the IFRS18 module for these templates and the rest of FINREP in the 4.2 FINREP9 module, excluding the replaced templates; others keep submitting the full FINREP9 module (4.4 FAQ 5). Source
How often
Same frequencies as the templates they replace (Opinion paragraph 18, referring to Articles 2, 3, 11 and 12 of Implementing Regulation (EU) 2024/3117). Under Article 11 of the ITS on supervisory reporting: F 02 and F 16 templates (within F 01.01 to F 19.00) quarterly; F 20 templates quarterly where the institution exceeds the threshold in Article 5(2); F 45 templates (within F 40.01 to F 46.00) annual. Source
Deadline
Same remittance dates as FINREP (Opinion paragraph 18): Article 3(1) of the ITS on supervisory reporting, by close of business, quarterly reports by 12 May, 11 August, 11 November and 11 February; annual by 11 February; next working day if the date is a holiday or weekend. Source
Format
xBRL-CSV. First reference dates fall after 31 March 2026, from when the EBA takes reports only in xBRL-CSV; the EBA's sample files for the release are xBRL-CSV packages. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
UpcomingNew in release 4.4 phase 1, applicable from reference date 03/2027. It is a temporary module: once the ITS amending Implementing Regulation (EU) 2024/3117 apply (expected end-September 2027), the IFRS 18 templates move into release 4.4 phase 2 (into FINREP9, per the release notes) and the separate IFRS18 module ceases to apply (Opinion paragraph 13). The release notes expect this from reference date 09/2027 or 12/2027. Source
Legal basis
Group
Financial statements
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a IFRS18 file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.4 phase 1: all 383 of EBA's active checks.

It is not a substitute for the validation the supervisor runs when you submit.

Templates (12)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Statement of profit or loss (IFRS 18-compliant) (F 02.01)
  • Interest income and expenses by instrument and counterparty sector (F 16.01.1)
  • Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (F 16.02.1)
  • Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (F 16.03.1)
  • Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (F 16.04.1.1)
  • Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (F 16.04.2)
  • Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument (F 16.05.1)
  • Gains or losses from hedge accounting (F 16.06.1)
  • Impairment on non-financial assets (a) (F 16.07.1)
  • Geographical breakdown of statement of profit or loss items by location of the activities (F 20.03.1)
  • Gains or losses on derecognition of non-financial assets (IFRS 18-compliant) (F 45.02.1)
  • Other income and expenses (F 45.03.1)

Templates of module IFRS18 in EBA release 4.4 phase 1, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

121 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active IFRS18_4.4 rules to reference dates from 2027-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module IFRS18_4.4 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 121 of 121 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (16)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.