v1046_m

warningactivewithin F 16.057 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.05, c0010, default: 0, interval: true}: {r0070} = sum ({r0010-0060})

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

Precondition p_360 (its meaning is not in the data yet)

Cells involved

F 16.05 Breakdown of selected statement of profit or loss items: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

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	c0010Current period
0010Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Equity instruments	in rule
0020Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Debt securities	in rule
0030Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Loans and advances	in rule
0040Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Deposits	in rule
0050Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Debt securities issued	in rule
0060Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Other financial liabilities	in rule
0070Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, 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

v1046_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 15583 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 16.05 r0020
‘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.
Annex V Part 1 §32 F 16.05 r0030
‘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.
Annex V Part 1 §36 F 16.05 r0040
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.
Annex V Part 1 §37 F 16.05 r0050
‘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.
Annex V Part 1 §38 F 16.05 r0060
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 16.05 r0060
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)).

Show all (9)

Annex V Part 1 §40 F 16.05 r0060
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’.
Annex V Part 1 §41 F 16.05 r0060
‘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.
Annex V Part 2 §203 F 16.05 c0010
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.

Other acts

ECB/2013/33 Annex II Part 2(9)IFRS 7.20(a)(i)

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v903122_hwarning3
with{c0010, default: 0, interval: true}: {tF_45.01, r0010} = {tF_16.05, r0010} + {tF_16.05, r0020} + {tF_16.05, r0030}
v23434_hwarning1
with{default: 0, interval: true}: {tF_16.05, r0070, c0010} = {tF_20.03, r0090, c0010} + {tF_20.03, r0090, c0020}

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.