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Section Annex V Part 2, 10.7 — Hedged items in fair value hedges (11.4) Size 21 rows × 5 columns · 51 cells Release FINREP 4.4 validation 10 10 Template section · Annex V Part 2, 10.77 § · references §146 The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities. Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129. 4 §147 ‘Micro-hedges’ shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A. Micro-hedges shall include hedges of nil net positions as referred to in accordance with IFRS 9.6.6.6. 2 §148 ‘Hedge adjustments on micro-hedges’ shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147. 2 §149 ‘Hedge adjustments included in the carrying amount of assets/liabilities’ shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss. Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3. Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported. 1 §150 ‘Remaining adjustments for discontinued micro-hedges including hedges of net positions’ shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income. 1 §151 Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting that group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in ‘Assets or liabilities included in hedge of a net position (before netting)’. 4 Show all (7) §152 ‘Hedged items in portfolio hedge of interest rate risk’ shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities. Those financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio. 1 Other Annex V paragraphs1 § §129 18 Other acts2 IFRS/IAS
IFRS 7 24B(a), 24B(a)(ii), 24B(a)(v), 8(f), 8(g), 8(h) 6 IFRS 9 4.1.2A, 4.2.1, 6.1.3, 6.6.1, 6.6.6 5 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 10.77 § · references §146 The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities. Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129. 4 §147 ‘Micro-hedges’ shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A. Micro-hedges shall include hedges of nil net positions as referred to in accordance with IFRS 9.6.6.6. 2 §148 ‘Hedge adjustments on micro-hedges’ shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147. 2 §149 ‘Hedge adjustments included in the carrying amount of assets/liabilities’ shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss. Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3. Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported. 1 §150 ‘Remaining adjustments for discontinued micro-hedges including hedges of net positions’ shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income. 1 §151 Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting that group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in ‘Assets or liabilities included in hedge of a net position (before netting)’. 4 Show all (7) §152 ‘Hedged items in portfolio hedge of interest rate risk’ shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities. Those financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio. 1 Other Annex V paragraphs1 § §129 18 Other acts2 IFRS/IAS
IFRS 7 24B(a), 24B(a)(ii), 24B(a)(v), 8(f), 8(g), 8(h) 6 IFRS 9 4.1.2A, 4.2.1, 6.1.3, 6.6.1, 6.6.6 5 5 This template is checked by 5 rules : 5 within F 11.04, 0 tying it to other templates.
1 blocking (error) · 4 warning
2 EBA Q&A that name this templatefinal first, newest first 2022_6617 final Template F 11.42022_6430 final FINREP V5686_s: for the rows (080;150) Col. 050 > 0