v5112_m

warningactivewithin F 03.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_03.00, c0010, default: 0, interval: true}: {r0231} = {r0232} + {r0233} + {r0234}

EBA description {r0231} = {r0232} + {r0233} + {r0234}

Precondition p_287 (its meaning is not in the data yet)

Cells involved

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0231Items that may be reclassified to profit or loss › Hedging instruments [not designated elements]	in rule
0232Hedging instruments [not designated elements] › Valuation gains or (-) losses taken to equity	in rule
0233Hedging instruments [not designated elements] › Transferred to profit or loss	in rule
0234Hedging instruments [not designated elements] › Other reclassifications	in rule

Scope by module

Module	Severity	Status	From
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

v5112_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16457 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 2 §60 F 03.00 r0231
‘Hedging instruments (not designated elements)’ shall include changes in the accumulated changes in fair value of all of the following where they are not designated as a hedging component: (a) time value of options; (b) forward elements of forward contracts; (c) foreign exchange basis spread of financial instruments.
Annex V Part 2 §61 F 03.00 r0233
For options, the amounts reclassified to profit or loss and reported in ‘Transferred to profit or loss’’ shall include reclassifications due to options that hedge a transaction-related hedged item and options that hedge a time-period related hedge item.
Annex V Part 2 §65 F 03.00 r0234
For all components of the other comprehensive income, ‘Other reclassifications’ shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.

Other acts

IAS 1.7(g)IAS 1.7(h)IFRS 9.6.5.15 IFRS 9.6.5.16 IFRS 7.24E(b)IFRS 7.24E(c)

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v1049_mwarning1
{r0020} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0081} + {r0083} + {r0086} + {r0090} + {r0110} + {r0150} + {r0190} + {r0231} + {r0241} + {r0280} + {r0320} + {r0330}
v4957_mwarning1
{r0100} = {r0110} + {r0150} + {r0190} + {r0231} + {r0241} + {r0280} + {r0320} + {r0330}

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.