Everything linked to this template. Hover an item to see it in the grid, click to keep it lit. Select a cell, row or column to inspect it.
Section Annex V Part 2, 10.6 — Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1) Size 8 rows × 1 columns · 8 cells Release FINREP 4.2.1 validation 9 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 10.61 § · references §145 For non-derivative hedging instruments, the amount to be reported shall be the carrying amount of those non-derivative hedging instruments according to the applicable measurement rules in IFRS or in GAAP based on BAD for the accounting portfolios to which they belong. No ‘notional amount’ shall be reported for non-derivative hedging instruments. 1 General definitions · Annex V Part 12 § §17 ‘Trading financial assets’ includes all financial assets classified as trading under the relevant national GAAP based on BAD. Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets. That classification shall also apply to derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex. 1 §20 Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios. That accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (‘strict LOCOM’). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM. 1 Other acts6 1 This template is checked by 1 rules : 1 within F 11.03.1, 0 tying it to other templates.
0 blocking (error) · 1 warning
— No EBA Q&A names this template.
— No earlier release is loaded to compare with.