v23434_h

warningactivecross-template · F 16.05 ↔ F 20.033 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_16.05, r0070, c0010} = {tF_20.03, r0090, c0010} + {tF_20.03, r0090, c0020}

Precondition p_361 (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

Open template →

	c0010Current period
0070Gains or (-) losses on financial assets and liabilities designated at fair value through profit or 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
0090Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, 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

v23434_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 13102 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §44 F 20.03 r0090
‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss’ shall include also the amount recognised in the statement of profit or loss for the own credit risk of liabilities designated at fair value where recognising own credit risk changes in other comprehensive income creates or enlarges an accounting mismatch (IFRS 9.5.7.8). This item shall include also gains and losses on the hedged instruments that are designated as measured at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used.
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.
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

Controls6

6 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}
v903508_hwarning2
with{default: 0, interval: true}: {tF_02.00, r0290, c0010} = {tF_20.03, r0090, c0010} + {tF_20.03, r0090, c0020}
v903527_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0290, c0010} = {tF_20.03, r0090, c0010} + {tF_20.03, r0090, c0020}
v903531_hwarning2
Generated by subcategory(ies): GA12.
v1046_mwarning1
{r0070} = sum(r0010-0060)

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.