v904526_m

warningactivecross-template · F 02.01 ↔ F 16.01.1 ↔ F 16.02.1 ↔ F 16.03.1 ↔ F 16.06.16 cells · specific check

Expression · DPM 2.0, verbatim

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}

Precondition p_1614 (its meaning is not in the data yet)

Cells involved

F 02.01 Statement of profit or loss (IFRS 18-compliant)

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	c0010Current period
0606PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS › Income or (-) expenses on non-operating liabilities	in rule

F 16.01.1 Interest income and expenses by instrument and counterparty sector

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	c0016Financing	c0030Financing
0270INTEREST	in rule	in rule

F 16.02.1 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

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	c0030Financing
0070GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	in rule

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

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	c0030Financing
0090GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	in rule

F 16.06.1 Gains or losses from hedge accounting

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	c0030Financing
0050GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, 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

v904526_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000591 · official

Regulation34

From the rows and columns of the cells involved.

Annex V Part 2 §45 F 16.02.1 r0070
‘Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss’ shall not include gains on equity instruments that a reporting entity choses to measure at fair value through other comprehensive income (IFRS 9.5.7.1(b)).
Annex V Part 2 §56i F 02.01 r0606
not in the text
Annex V Part 2 §186 F 16.01.1 c0016, c0030 · F 16.02.1 c0030 · F 16.03.1 c0030 · F 16.06.1 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 §187 F 16.01.1 c0016
Interest income shall be broken down in accordance with both of the following: (a) interest income on financial assets included in the accounting portfolios and other assets (including cash, cash balances at central banks and other demand deposits); (b) interest income on financial liabilities with negative effective interest rate.
Annex V Part 2 §188 F 16.01.1 c0030
Interest expenses shall be broken down in accordance with both of the following: (a) interest expenses on financial liabilities included in the accounting portfolios and other liabilities; (b) interest expenses on financial assets with negative effective interest rate.
Annex V Part 2 §189 F 16.01.1 c0016
Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.

Show all (22)

Annex V Part 2 §190 F 16.01.1 c0030
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
Annex V Part 2 §195 F 16.02.1 c0030
Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio. For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported. The net amount represents the difference between realised gains and realised losses.
Annex V Part 2 §196 F 16.02.1 c0030
Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income. Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and in accordance with measurement methods such as the lower of cost or market. Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for those instruments.
Annex V Part 2 §196i F 16.02.1 c0030
not in the text
Annex V Part 2 §196ii F 16.02.1 c0030
not in the text
Annex V Part 2 §196iii F 16.02.1 c0030
not in the text
Annex V Part 2 §197 F 16.03.1 c0030
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 c0030
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 c0030
not in the text
Annex V Part 2 §199ii F 16.03.1 c0030
not in the text
Annex V Part 2 §199iii F 16.03.1 c0030
not in the text
Annex V Part 2 §205 F 16.06.1 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 §207 F 16.06.1 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 c0030
not in the text
Annex V Part 2 §207ii F 16.06.1 c0030
not in the text
Annex V Part 2 §207iii F 16.06.1 c0030
not in the text

Other acts

IFRS 18.42 IFRS 18.53 IFRS 18.54 IFRS 18.55 IFRS 18.56 IFRS 18.57 IFRS 18.B47 IFRS 18.B49 IFRS 18.B54 IFRS 9.Appendix A IFRS 9.BA.6 IFRS 7.20(a)(i)

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v904618_mwarning2
with {tF_16.01.1, (c0016, c0030), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0230} + {r0240} + {r0250} + {r0260})
v904619_mwarning2
with {tF_16.01.1, (c0010, c0016, c0020, c0030), default: 0, interval: true}: ({r0290}) <= ({r0270})
v905426_swarning2
with {tF_16.01.1, default: null, interval: false}: {(r0010, r0015, r0230, r0240, r0260, r0270, r0290), (c0016, c0030)} >= 0
v903996_mwarning1
with{tF_16.06.1, c*, default: 0, interval: true}: {r0050} = {r0010} + {r0020} +{r0030} + {r0040}
v904508_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0610} = {r0605} + {r0606}
v904621_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0610} = {r0605} + {r0606}
v904852_mwarning1
with{tF_16.02.1, c0030, default: 0, interval: true}: {r0070} = {r0050}
v904854_mwarning1
with{tF_16.03.1, c0030, default: 0, interval: true}: {r0090} = {r0010}
v905310_hwarning1
Generated by subcategory(ies): GA12.
v905333_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.