v1045_m

warningactivewithin F 16.047 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.04, c0010, default: 0, interval: true}: {r0070} = sum ({r0010-0060})

EBA description {r0070} = sum(r0010-0060)

Precondition p_358 (its meaning is not in the data yet)

Cells involved

F 16.04 Breakdown of selected statement of profit or loss items: Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

Open template →

	c0010Current period
0010Gains or (-) losses on financial assets and liabilities held for trading, net › Interest rate instruments and related derivatives	in rule
0020Gains or (-) losses on financial assets and liabilities held for trading, net › Equity instruments and related derivatives	in rule
0030Gains or (-) losses on financial assets and liabilities held for trading, net › Foreign exchange trading and related derivatives	in rule
0040Gains or (-) losses on financial assets and liabilities held for trading, net › Credit risk instruments and related derivatives	in rule
0050Gains or (-) losses on financial assets and liabilities held for trading, net › Commodities and related derivatives	in rule
0060Gains or (-) losses on financial assets and liabilities held for trading, net › Other	in rule
0070Gains or (-) losses on financial assets and liabilities held for trading, net	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v1045_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15582 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §200 F 16.04 r0010, r0020, r0030, r0040, r0050, r0060
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: (a) interest rate: including trading of loans and advances, deposits and debt securities (held or issued); (b) equity: including trading of shares, quotas of UCITS and other equity instruments; (c) foreign exchange trading: including exclusively trading on foreign exchanges; (d) credit risk: including trading of credit link notes; (e) 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 316of this Part; (f) other: including trading of financial instruments, which cannot be classified in other breakdowns.

Other acts

IFRS 7.20(a)(i)

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v6154_hwarning7
(Hierarchy TR31_1) [Not applicable/All risks] must be equal to +[Credit risk] +[Interest rate risk] +[Commodities risk] +[Equity risk] +[Foreign-exchange risk] +[Risks other than Interest rate risk, Equity risk, Foreign exchange risk, Credit risk, Commodity risk]
v903529_hwarning1
Generated by subcategory(ies): GA12.

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

Source: the DPM 2.0 database of the release shown above (expression, description, scope, cells; official). References inherited from Annex I (verbatim) and EBA instructions 4.2; links and counts are derived.