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Section Annex V Part 2, 15.4 — Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (16.4) Size 14 rows × 3 columns · 24 cells Release FINREP 4.4 validation 3 3 3 Template section · Annex V Part 2, 15.41 § · references §200 Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated with the exposure, including related derivatives. Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included. Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows: interest rate: including trading of loans and advances, deposits and debt securities (held or issued); equity: including trading of shares, quotas of UCITS and other equity instruments; foreign exchange trading: including exclusively trading on foreign exchanges; credit risk: including trading of credit linked notes; derivatives related to commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316 of this Part; other: including trading of financial instruments, which cannot be classified in other breakdowns. 9 Other Annex V paragraphs1 § §186 3 Other acts1 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 15.41 § · references §200 Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated with the exposure, including related derivatives. Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included. Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows: interest rate: including trading of loans and advances, deposits and debt securities (held or issued); equity: including trading of shares, quotas of UCITS and other equity instruments; foreign exchange trading: including exclusively trading on foreign exchanges; credit risk: including trading of credit linked notes; derivatives related to commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316 of this Part; other: including trading of financial instruments, which cannot be classified in other breakdowns. 9 Other Annex V paragraphs1 § §186 3 Other acts1 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 15.41 § · references §200 Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated with the exposure, including related derivatives. Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included. Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows: interest rate: including trading of loans and advances, deposits and debt securities (held or issued); equity: including trading of shares, quotas of UCITS and other equity instruments; foreign exchange trading: including exclusively trading on foreign exchanges; credit risk: including trading of credit linked notes; derivatives related to commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316 of this Part; other: including trading of financial instruments, which cannot be classified in other breakdowns. 9 Other Annex V paragraphs1 § §186 3 Other acts1 2 This template is checked by 2 rules : 2 within F 16.04.2, 0 tying it to other templates.
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