IFRS 9, validation rules v6012_m, v6013_m and v6014_m

Background provided by the submitter · verbatim

V6013_m / v6012_m = F 18.00.b, c140 / c120: {r330} = {r180} + {r201} V6014_m = F 19.00.b, c0130: {r330} = {r180} + {r201} Debt instruments of Austrian nGAAP reporters measured at strict LOCOM are to be reported in rows r211 to r227 in F18.00. The sum of debt instruments at strict LOCOM is reported in r231. The reporting cells in column c140 of rows r211 to r231 are currently greyed out, nevertheless debt instruments at strict LOCOM could comprise general allowances for performing exposures due to Austrian nGAAP (see Annex V, part 2.71). Furthermore, negative credit-risk induced value adjustments of debt instruments that are performing as they are below the materiality threshold shall be reported in these cells. Therefore, the sum in r330 also contains accumulated impairment and provisions for debt instruments at strict LOCOM. For the same reasons, rows 211 to 231 for the column c130 of F 19.00 need to be opened. In addition to c140, even rows 211 to 231 of c120 in F18.00 should be opened as well, because instruments measured at strict LOCOM under Austrian nGAAP can be recognized as impaired assets as well. For the same reason, rows 211 to 231 of c100 in F19.00 need to be opened.