v5062_m

error · blockingactivewithin F 14.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_14.00, c0060, default: 0, interval: true}: {r0051} = {r0052} + {r0053} + {r0054}

EBA description {r0051} = {r0052} + {r0053} + {r0054}

Precondition p_350 (its meaning is not in the data yet)

Cells involved

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0060Level 1
0051ASSETS › Trading financial assets	in rule
0052Trading financial assets › Derivatives	in rule
0053Trading financial assets › Equity instruments	in rule
0054Trading financial assets › Debt securities	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v5062_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1863 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §179 F 14.00 c0060
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.

Other acts

IFRS 13.76

Controls—

No other rule uses these cells.

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.