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Section Annex V Part 2, 15.7 — Gains or losses from hedge accounting (16.6) Size 5 rows × 3 columns · 15 cells Release FINREP 4.4 validation 8 9 9 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 15.76 § · references §205 All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations. Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item. Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4. Those hedging instruments that are not designated shall be reported in accordance with paragraph 60 of this Part. Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position). 3 §207 Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements. 1 §207 Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements. 3 §207i 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 from hedge accounting under the ‘operating’ column of the template. 3 §207ii 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 from hedge accounting referred to items withing the ‘investing category’ under the ‘Investing’ column of the template. Where the hedge accounting is used to manage risks affecting expenses (income) on liabilities that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51), the gains or losses from hedge accounting shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 3 §207iii In case of any hedge accounting used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported under the ‘financing’ column. 3 Other Annex V paragraphs1 § §186 3 Other acts1 Template section · Annex V Part 2, 15.76 § · references §205 All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations. Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item. Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4. Those hedging instruments that are not designated shall be reported in accordance with paragraph 60 of this Part. Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position). 3 §206 ‘Fair value changes of the hedged item attributable to the hedged risk’ shall include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A (IFRS 9.6.5.8). 1 §207 Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements. 3 §207i 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 from hedge accounting under the ‘operating’ column of the template. 3 §207ii 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 from hedge accounting referred to items withing the ‘investing category’ under the ‘Investing’ column of the template. Where the hedge accounting is used to manage risks affecting expenses (income) on liabilities that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51), the gains or losses from hedge accounting shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 3 §207iii In case of any hedge accounting used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported under the ‘financing’ column. 3 Other Annex V paragraphs1 § §186 3 Other acts2 IFRS/IAS
IFRS 7 24A(c), 24B(a)(iv), 24C(b)(ii), 24C(b)(vi), 24C(b)ii 4 IFRS 9 6.3.7, 6.5.8, B6.4.1 1 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 15.76 § · references §205 All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations. Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item. Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4. Those hedging instruments that are not designated shall be reported in accordance with paragraph 60 of this Part. Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position). 3 §206 ‘Fair value changes of the hedged item attributable to the hedged risk’ shall include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A (IFRS 9.6.5.8). 1 §207 Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements. 3 §207i 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 from hedge accounting under the ‘operating’ column of the template. 3 §207ii 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 from hedge accounting referred to items withing the ‘investing category’ under the ‘Investing’ column of the template. Where the hedge accounting is used to manage risks affecting expenses (income) on liabilities that arise from transactions that involve only the raising of finance (as defined in IFRS 18, paragraphs 59(a), B50-B51), the gains or losses from hedge accounting shall be reported under the ‘operating’ column of the template, in accordance with paragraph 46 of Part 1. 3 §207iii In case of any hedge accounting used to manage risks affecting income and expenses reported in the item ‘'Income or (-) expenses on non-operating liabilities’, they shall be reported under the ‘financing’ column. 3 Other Annex V paragraphs1 § §186 3 Other acts2 IFRS/IAS
IFRS 7 24A(c), 24B(a)(iv), 24C(b)(ii), 24C(b)(vi), 24C(b)ii 4 IFRS 9 6.3.7, 6.5.8, B6.4.1 1 3 This template is checked by 3 rules : 1 within F 16.06.1, 2 tying it to other templates.
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