v903996_m

warningactivewithin F 16.06.115 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_16.06.1, c*, default: 0, interval: true}: {r0050} = {r0010} + {r0020} +{r0030} + {r0040}

Precondition p_1608 (its meaning is not in the data yet)

Cells involved

F 16.06.1 Gains or losses from hedge accounting

Open template →

	c0010Operating	c0020Investing	c0030Financing
0010GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET › Fair value changes of the hedging instrument [including discontinuation]	in rule	in rule	in rule
0020GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET › Fair value changes of the hedged item attributable to the hedged risk	in rule	in rule	in rule
0030GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET › Ineffectiveness in profit or loss from cash flow hedges	in rule	in rule	in rule
0040GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET › Ineffectiveness in profit or loss from hedges of net investments in foreign operations	in rule	in rule	in rule
0050GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	in rule	in rule	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

v903996_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000555 · official

Regulation15

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.06.1 c0010, c0020, c0030
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §205 F 16.06.1 c0010, c0020, c0030
All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations. Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item. Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4. Those hedging instruments that are not designated shall be reported in accordance with paragraph 60of this Part. Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position).
Annex V Part 2 §206 F 16.06.1 r0020
‘Fair value changes of the hedged item attributable to the hedged risk’ shall include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A (IFRS 9.6.5.8).
Annex V Part 2 §207 F 16.06.1 c0010, c0020, c0030
Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements.
Annex V Part 2 §207i F 16.06.1 c0010, c0020, c0030
not in the text
Annex V Part 2 §207ii F 16.06.1 c0010, c0020, c0030
not in the text

Show all (7)

Annex V Part 2 §207iii F 16.06.1 c0010, c0020, c0030
not in the text

Other acts

IFRS 7.24A(c)IFRS 7.24C(b)(vi)IFRS 9.6.3.7 IFRS 9.6.5.8 IFRS 9.B6.4.1 IFRS 7.24B(a)(iv)IFRS 7.24C(b)ii IFRS 7.24C(b)(ii)

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v904526_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0606, c0010} >= {tF_16.01.1, r0270, c0016} - {tF_16.01.1, r0270, c0030} + {tF_16.02.1, r0070, c0030} + {tF_16.03.1, r0090, c0030} + {tF_16.06.1, r0050, c0030}
v904529_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0596, c0010} = {tF_16.06.1, r0050, c0020}

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.