v903122_h

warningactivecross-template · F 16.05 ↔ F 45.014 cells · specific check

Expression · DPM 2.0, verbatim

with{c0010, default: 0, interval: true}: {tF_45.01, r0010} = {tF_16.05, r0010} + {tF_16.05, r0020} + {tF_16.05, r0030}

Precondition p_1177 (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

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	c0010Current period
0010Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Equity instruments	in rule
0020Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Debt securities	in rule
0030Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net › Loans and advances	in rule

F 45.01 Gains and losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

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	c0010Current period
0010Financial assets designated at fair value through profit or loss	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

v903122_h

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 20038 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 16.05 r0020
‘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 16.05 r0030
‘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 §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.

Other acts

IFRS 7.20(a)(i)IFRS 9.4.1.5

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v1046_mwarning3
{r0070} = sum(r0010-0060)
v1137_mwarning1
{r0030} = {r0010} + {r0020}

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.