v903993_m

warningactivewithin F 16.03.19 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.03.1, c0010, default: 0, interval: true}: {r0090} = {r0010} + {r0020} +{r0030} + {r0040} + {r0050} + {r0060} + {r0070} + {r0080}

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
0010GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Derivatives	in rule
0020GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Equity instruments	in rule
0030GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Debt securities	in rule
0040GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Loans and advances	in rule
0050GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Short positions	in rule
0060GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Deposits	in rule
0070GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Debt securities issued	in rule
0080GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Other financial liabilities	in rule
0090GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, 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

v903993_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 1010000550 · official

Regulation22

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 16.03.1 r0030
‘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 16.03.1 r0040
‘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 1 §36 F 16.03.1 r0060
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §37 F 16.03.1 r0070
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §38 F 16.03.1 r0080
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 16.03.1 r0080
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).

Show all (14)

Annex V Part 1 §40 F 16.03.1 r0080
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 16.03.1 r0080
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
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

Other acts

IFRS 9.Appendix A IFRS 9.BA.1 IFRS 9.BA.7(a)IAS 32.11 IFRS 9.BA.7(b)ECB/2013/33 Annex II Part 2(9)IFRS 9.BA.6 IFRS 7.20(a)(i)

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v905349_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.