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Section Annex V Part 2, 15.3 — Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (16.3) Size 20 rows × 3 columns · 30 cells Release FINREP 4.4 validation 19 19 18 Template section · Annex V Part 2, 15.36 § · references §197 Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument. 3 §198 Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ where these investments in non-financial assets are assessed as an institution’s main business activity in accordance with IFRS 18. Otherwise , where these investments in non-financial assets are not part of the institution’s main business activities, they are reported in ‘Other income or (-) expenses on investing assets’. These amounts correspond to the ones reported in template F 45.03. in accordance with paragraph 316 of this Part. 3 §199 The item ‘Of which: economic hedges with use of the fair value option’ shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS 9.6.7. Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio (IFRS 9.5.6.2) shall be reported in ‘Of which: gains and losses due to the reclassification of assets at amortised cost’. 2 §199i Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading under the ‘operating’ column of the template. 3 §199ii Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities held for trading that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 3 §199iii In case of any gains or losses on derivatives in economic hedges that are used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported in the item ‘Derivatives’ under the ‘financing’ column. 3 General definitions · Annex V Part 18 § §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 1 §36 For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §37 ‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §38 ‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued. 1 §39 Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)). 1 §40 Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’. 1 §41 ‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date. 1 Other Annex V paragraphs1 § §186 3 Other acts4 IFRS/IAS
IAS 32 11 1 IFRS 7 20(a)(i), 9(d) 2 IFRS 9 5.6.2, 6.7.1, Appendix A, BA.1, BA.6, BA.7(a), BA.7(b) 5 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 15.36 § · references §197 Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument. 3 §198 Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ where these investments in non-financial assets are assessed as an institution’s main business activity in accordance with IFRS 18. Otherwise , where these investments in non-financial assets are not part of the institution’s main business activities, they are reported in ‘Other income or (-) expenses on investing assets’. These amounts correspond to the ones reported in template F 45.03. in accordance with paragraph 316 of this Part. 3 §199 The item ‘Of which: economic hedges with use of the fair value option’ shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS 9.6.7. Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio (IFRS 9.5.6.2) shall be reported in ‘Of which: gains and losses due to the reclassification of assets at amortised cost’. 2 §199i Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading under the ‘operating’ column of the template. 3 §199ii Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities held for trading that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 3 §199iii In case of any gains or losses on derivatives in economic hedges that are used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported in the item ‘Derivatives’ under the ‘financing’ column. 3 General definitions · Annex V Part 18 § §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 1 §36 For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §37 ‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §38 ‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued. 1 §39 Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)). 1 §40 Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’. 1 §41 ‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date. 1 Other Annex V paragraphs1 § §186 3 Other acts4 IFRS/IAS
IAS 32 11 1 IFRS 7 20(a)(i), 9(d) 2 IFRS 9 5.6.2, 6.7.1, Appendix A, BA.1, BA.6, BA.7(a), BA.7(b) 5 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 15.35 § · references §197 Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument. 3 §198 Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ where these investments in non-financial assets are assessed as an institution’s main business activity in accordance with IFRS 18. Otherwise , where these investments in non-financial assets are not part of the institution’s main business activities, they are reported in ‘Other income or (-) expenses on investing assets’. These amounts correspond to the ones reported in template F 45.03. in accordance with paragraph 316 of this Part. 3 §199i Under IFRS, institutions investing in financial assets and providing financing to customers as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading under the ‘operating’ column of the template. 3 §199ii Under IFRS, institutions providing only financing to customers or investing exclusively in specific classes of financial assets as main business activities in accordance with IFRS 18 shall report the amounts of gains or losses on financial assets and liabilities held for trading not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities held for trading that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51) shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 3 §199iii In case of any gains or losses on derivatives in economic hedges that are used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported in the item ‘Derivatives’ under the ‘financing’ column. 3 General definitions · Annex V Part 19 § §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 §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 1 §36 For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §37 ‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §38 ‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued. 1 §39 Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)). 1 §40 Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’. 1 §41 ‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date. 1 Other Annex V paragraphs1 § §186 3 Other acts3 8 This template is checked by 8 rules : 4 within F 16.03.1, 4 tying it to other templates.
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