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Section Annex V Part 2, 15.6 — Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5) Size 16 rows × 3 columns · 31 cells Release FINREP 4.4 validation 16 18 17 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 15.64 § · references §203 Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument. Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income. 2 §204 Where a credit derivative measured at fair value is 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, the gains or losses of the financial instrument upon that designation shall be reported in ‘Of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. Subsequent fair value gains or losses on those financial instruments shall be reported in ‘Of which: gains or (-) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. 2 §204i 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 designated at fair value through profit or loss under the ‘operating’ column of the template. 2 §204ii 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 designated at fair value through profit or loss not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities designated at fair value through profit or loss 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. 2 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. 2 §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. 2 §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. 2 §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. 2 §38 ‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued. 2 §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)). 2 §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’. 2 §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. 2 Other Annex V paragraphs2 § §186 · §202 3 Other acts2 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 15.64 § · references §203 Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument. Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income. 2 §204 Where a credit derivative measured at fair value is 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, the gains or losses of the financial instrument upon that designation shall be reported in ‘Of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. Subsequent fair value gains or losses on those financial instruments shall be reported in ‘Of which: gains or (-) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. 4 §204i 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 designated at fair value through profit or loss under the ‘operating’ column of the template. 2 §204ii 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 designated at fair value through profit or loss not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities designated at fair value through profit or loss 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. 2 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 paragraphs2 § §186 · §202 3 Other acts4 Template section · Annex V Part 2, 15.64 § · references §203 Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument. Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income. 2 §204 Where a credit derivative measured at fair value is 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, the gains or losses of the financial instrument upon that designation shall be reported in ‘Of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. Subsequent fair value gains or losses on those financial instruments shall be reported in ‘Of which: gains or (-) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. 4 §204i 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 designated at fair value through profit or loss under the ‘operating’ column of the template. 2 §204ii 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 designated at fair value through profit or loss not related to their main business activities under the ‘investing’ column of the template. Any gains or loss on financial liabilities designated at fair value through profit or loss 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. 2 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 paragraphs2 § §186 · §202 3 Other acts3 6 This template is checked by 6 rules : 3 within F 16.05.1, 3 tying it to other templates.
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