v904527_m

warningactivecross-template · F 02.01 ↔ F 16.02.12 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0594, c0010} = {tF_16.02.1, r0070, c0020}

Precondition p_1600 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0010Current period
0594Income or (-) expenses on investing financial assets › Gains or (-) losses on derecognition of investing financial assets and on any related financial instruments not measured at fair value through profit or loss, net	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

Open template →

	c0020Investing
0070GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, 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

v904527_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 1010000592 · official

Regulation10

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 §54i F 02.01 r0594
not in the text
Annex V Part 2 §186 F 16.02.1 c0020
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §195 F 16.02.1 c0020
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 c0020
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 c0020
not in the text

Show all (8)

Annex V Part 2 §196ii F 16.02.1 c0020
not in the text
Annex V Part 2 §196iii F 16.02.1 c0020
not in the text

Other acts

IFRS 18.54(b)IFRS 18.B47

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v904516_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904624_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904851_mwarning1
with{tF_16.02.1, c0020, default: 0, interval: true}: {r0070} = {r0020} + {r0060}

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.