What it is
- Type
- Validation rule · within one template, general rule
- Release
- FINREP 4.4 validation · reported from 2022-12-31
- Source
- DPM 2.0 4.4 · operation 1867 · official
Regulation12
From the rows and columns of the cells involved.
Annex V Part 1 §31 F 14.00 r0103
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 14.00 r0104
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 2 §178 F 14.00 c0040, c0050
‘Change in fair value for the period’ shall include gains or losses from re-measurements made in accordance with IFRS 9, IFRS 13 or national GAAP, where applicable, in the period of the instruments that continue to exist at the reporting date. Those gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts to be reported are before taxes.
Annex V Part 2 §179 F 14.00 c0060, c0070, c0080
‘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 7.8(h)IFRS 9.4.1.2AIAS 32.11IFRS 13.76IFRS 13.93(b)IFRS 13.81IFRS 13.86IFRS 13.93(f)
Controls8
8 other rules use at least one of these cells.
Other rules on the same cells
v23884_hwarning32
with{tF_14.00, c*, default: 0, interval: true}: {r0101} = {r0102} + {r0103} + {r0104}
v3943_swarning12
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
v4964_mwarning3
if {F 01.01, r0141, c0010} > 0 then sum({F 14.00, r0101, (c0010-0030)}) > 0
v5080_mwarning3
sum({F 14.00, r0101, (c0010-0030)}) = {F 01.01, r0141, c0010}
v5081_mwarning3
sum({F 14.00, r0102, (c0010-0030)}) = {F 01.01, r0142, c0010}
v5082_mwarning3
sum({F 14.00, r0103, (c0010-0030)}) = {F 01.01, r0143, c0010}
v5083_mwarning3
sum({F 14.00, r0104, (c0010-0030)}) = {F 01.01, r0144, c0010}
v10867_mwarning1
({G 01.00,r0110,c0010}>={F 14.00,r0010,c0030}+{F 14.00,r0051,c0030}+{F 14.00,r0056,c0030}+{F 14.00,r0060,c0030}+{F 14.00,r0101,c0030}+{F 14.00,r0121,c0030}+{F 14.00,r0125,c0030}+{F 14.00,r0140,c0030})
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.