v23433_h

warningactivecross-template · F 16.03 ↔ F 20.033 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_16.03, r0180, c0010} = {tF_20.03, r0085, c0010} + {tF_20.03, r0085, c0020}

Precondition p_829 (its meaning is not in the data yet)

Cells involved

F 16.03 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 instrument

Open template →

	c0010Current period
0180Gains or (-) losses on trading financial assets and liabilities, 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
0085Gains or (-) losses on trading financial assets and liabilities, net	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

v23433_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 13100 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §197 F 16.03 c0010
Gains and losses on financial assets and liabilities held for trading 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 §198 F 16.03 c0010
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316 of this Part.
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.

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}
v903507_hwarning2
with{default: 0, interval: true}: {tF_02.00, r0285, c0010} = {tF_20.03, r0085, c0010} + {tF_20.03, r0085, c0020}
v903526_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0285, c0010} = {tF_20.03, r0085, c0010} + {tF_20.03, r0085, c0020}
v903530_hwarning2
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.