v23431_h

warningactivecross-template · F 16.04.1 ↔ F 20.033 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_16.04.1, r0090, c0010} = {tF_20.03, r0083, c0010} + {tF_20.03, r0083, c0020}

Precondition p_828 (its meaning is not in the data yet)

Cells involved

F 16.04.1 Breakdown of selected statement of profit or loss items: Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

Open template →

	c0010Current period
0090GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	in rule

F 20.03 Geographical breakdown of main income statement items by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0083Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	active	2024-12-31
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

v23431_h

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 10068 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 2 §201 F 16.04.1 c0010
Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
Annex V Part 2 §270 F 20.03 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Other acts

IFRS 7.20(a)(i)IFRS 9.5.7.1

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v0980_mwarning2
{r0250} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150} - {r0160} - {r0165} - {r0170} + {r0171} - {r0175} - {r0180} - {r0190} - {r0200} - {r0210} + {r0220} + {r0230} + {r0240}
v1732_mwarning2
{r0155} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}
v903504_hwarning2
with{default: 0, interval: true}: {tF_02.00, r0287, c0010} = {tF_20.03, r0083, c0010} + {tF_20.03, r0083, c0020}
v903523_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0287, c0010} = {tF_20.03, r0083, c0010} + {tF_20.03, r0083, c0020}
v23954_hwarning1
with{tF_16.04.1, c0010, default: 0, interval: true}: {r0090} = {r0020} + {r0030} + {r0040}

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.