v1053_m

warningactivewithin F 03.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_03.00, c0010, default: 0, interval: true}: {r0241} = {r0251} + {r0261} + {r0270}

EBA description {r0241} = {r0251} + {r0261} + {r0270}

Precondition p_287 (its meaning is not in the data yet)

Cells involved

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0241Items that may be reclassified to profit or loss › Financial assets at fair value through other comprehensive income	in rule
0251Financial assets at fair value through other comprehensive income › Valuation gains or (-) losses taken to equity	in rule
0261Financial assets at fair value through other comprehensive income › Transferred to profit or loss	in rule
0270Financial assets at fair value through other comprehensive income › Other reclassifications	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

v1053_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 15606 · official

Regulation16

From the rows and columns of the cells involved.

Annex V Part 2 §62 F 03.00 r0241
‘Debt instruments at fair value through other comprehensive income’ shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in ‘(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)’ and in ‘Exchange differences (gain or (-) loss), net’ in template 2. ‘Transferred to profit or loss’ in particular shall include the transfer to profit or loss due to derecognition or reclassification into the fair value through profit or loss measurement category.
Annex V Part 2 §63 F 03.00 r0241
Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category (IFRS 9.5.6.4), the gains or losses arising due to the reclassification shall be reported in ‘Debt instruments at fair value through other comprehensive income’.
Annex V Part 2 §64 F 03.00 r0261, r0270
Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7) or into the amortised cost measurement category (IFRS 9.5.6.5), the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in ‘Transferred to profit or loss’ and in ‘Other reclassifications’, adjusting in the latter case the carrying amount of the financial asset.
Annex V Part 2 §65 F 03.00 r0270
For all components of the other comprehensive income, ‘Other reclassifications’ shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.

Other acts

IAS 1.7(da)IAS 1.IG6 IFRS 9.5.6.4 IFRS 7.20(a)(ii)IAS 1.7 IAS 1.92 IAS 1.93 IAS 1.94 IAS 1.95 IFRS 9.5.6.7 IFRS 5.IG Example 12 IFRS 9.5.6.5

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v1049_mwarning1
{r0020} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0081} + {r0083} + {r0086} + {r0090} + {r0110} + {r0150} + {r0190} + {r0231} + {r0241} + {r0280} + {r0320} + {r0330}
v4957_mwarning1
{r0100} = {r0110} + {r0150} + {r0190} + {r0231} + {r0241} + {r0280} + {r0320} + {r0330}

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.