v904852_m

warningactivewithin F 16.02.12 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.02.1, c0030, default: 0, interval: true}: {r0070} =  {r0050}

Precondition p_1602 (its meaning is not in the data yet)

Cells involved

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 →

	c0030Financing
0050GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET › Debt securities issued	in rule
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

v904852_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000877 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 1 §37 F 16.02.1 r0050
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
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 §186 F 16.02.1 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 §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

Show all (8)

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

Controls1

1 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}

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.