v903992_m

warningactivewithin F 16.03.19 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.03.1, c0010, default: 0, interval: true}: {r0180} = {r0100} + {r0110} +{r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170}

Precondition p_1603 (its meaning is not in the data yet)

Cells involved

F 16.03.1 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

Open template →

	c0010Operating
0100GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Derivatives	in rule
0110GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Equity instruments	in rule
0120GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Debt securities	in rule
0130GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Loans and advances	in rule
0140GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Short positions	in rule
0150GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Deposits	in rule
0160GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Debt securities issued	in rule
0170GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Other financial liabilities	in rule
0180GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	in rule

Scope by module

Module	Severity	Status	From
IFRS18DP 1.0.0	warning	active	2027-03-31
IFRS18 1.0.0	warning	active	2027-03-31

VALIDATION RULE

v903992_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000549 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.03.1 c0010
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §197 F 16.03.1 c0010
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
Annex V Part 2 §198 F 16.03.1 c0010
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316 of this Part.
Annex V Part 2 §199i F 16.03.1 c0010
not in the text
Annex V Part 2 §199ii F 16.03.1 c0010
not in the text
Annex V Part 2 §199iii F 16.03.1 c0010
not in the text

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v905350_hwarning1
Generated by subcategory(ies): GA12.

Interpretation—

No EBA Q&A cites this rule.

Changes1

4.2.1 → 4.4NEW
This rule did not exist in release 4.2.1.

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.