v904528_m

warningactivecross-template · F 02.01 ↔ F 16.03.1 ↔ F 16.04.1.1 ↔ F 16.05.14 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0595, c0010} = {tF_16.03.1, r0090, c0020} + {tF_16.04.1.1, r0090, c0020} + {tF_16.05.1, r0070, c0015}

Precondition p_1615 (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
0595Income or (-) expenses on investing financial assets › Gains or (-) losses on investing financial assets and on any related financial instruments 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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	c0020Investing
0090GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	in rule

F 16.04.1.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

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	c0020Investing
0090GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	in rule

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

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	c0015Investing
0070GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED 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

v904528_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 1010000593 · official

Regulation20

From the rows and columns of the cells involved.

Annex V Part 2 §54i F 02.01 r0595
not in the text
Annex V Part 2 §186 F 16.03.1 c0020 · F 16.04.1.1 c0020 · F 16.05.1 c0015
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 c0020
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 c0020
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 c0020
not in the text
Annex V Part 2 §199ii F 16.03.1 c0020
not in the text

Show all (15)

Annex V Part 2 §199iii F 16.03.1 c0020
not in the text
Annex V Part 2 §201 F 16.04.1.1 c0020
Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss 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 §202 F 16.04.1.1 c0020
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio (IFRS 9.5.6.2) shall be reported in ‘Of which: gains and losses due to the reclassification of assets at amortised cost’.
Annex V Part 2 §202i F 16.04.1.1 c0020
not in the text
Annex V Part 2 §202ii F 16.04.1.1 c0020
not in the text
Annex V Part 2 §203 F 16.05.1 c0015
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 c0015
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 c0015
not in the text
Annex V Part 2 §204ii F 16.05.1 c0015
not in the text

Other acts

IFRS 18.54(b)IFRS 18.B47 IFRS 9.Appendix A IFRS 9.BA.6 IFRS 7.20(a)(i)

Controls4

4 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}
v904853_mwarning1
with{tF_16.03.1, c0020, default: 0, interval: true}: {r0090} = {r0010} + {r0020} +{r0030} + {r0050} + {r0080}
v904855_mwarning1
with{tF_16.05.1, c0015, 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.