v904529_m

warningactivecross-template · F 02.01 ↔ F 16.06.12 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0596, c0010} = {tF_16.06.1, r0050, c0020}

Precondition p_1617 (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
0596Income or (-) expenses on investing financial assets › Gains or (-) losses from hedge accounting related to investing assets, net	in rule

F 16.06.1 Gains or losses from hedge accounting

Open template →

	c0020Investing
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

v904529_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 1010000596 · official

Regulation17

From the rows and columns of the cells involved.

Annex V Part 2 §54i F 02.01 r0596
not in the text
Annex V Part 2 §186 F 16.06.1 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 §205 F 16.06.1 c0020
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 c0020
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 c0020
not in the text
Annex V Part 2 §207ii F 16.06.1 c0020
not in the text

Show all (7)

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

Other acts

IFRS 18.54 IFRS 18.62 IFRS 18.B47 IFRS 18.B70 IFRS 18.B71 IFRS 18.B72 IFRS 18.B73 IFRS 18.B74 IFRS 18.B75 IFRS 18.B76

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v903996_mwarning1
with{tF_16.06.1, c*, default: 0, interval: true}: {r0050} = {r0010} + {r0020} +{r0030} + {r0040}
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}

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.