v903995_m

warningactivewithin F 16.05.17 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.05.1, c0010, default: 0, interval: true}: {r0140} = {r0080} + {r0090} +{r0100} + {r0110} + {r0120} + {r0130}

Precondition p_1606 (its meaning is not in the data yet)

Cells involved

F 16.05.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

Open template →

	c0010Operating
0080GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Equity instruments	in rule
0090GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Debt securities	in rule
0100GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Loans and advances	in rule
0110GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Deposits	in rule
0120GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Debt securities issued	in rule
0130GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET › Other financial liabilities	in rule
0140GAINS OR (-) LOSSES ON NON-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

v903995_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 1010000553 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.05.1 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 §203 F 16.05.1 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.
Annex V Part 2 §204 F 16.05.1 c0010
Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion, the gains or losses of the financial instrument upon that designation shall be reported in ‘Of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. Subsequent fair value gains or losses on those financial instruments shall be reported in ‘Of which: gains or (-) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’.
Annex V Part 2 §204i F 16.05.1 c0010
not in the text
Annex V Part 2 §204ii F 16.05.1 c0010
not in the text

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v905353_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.