v904854_m

warningactivewithin F 16.03.12 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.03.1, c0030, default: 0, interval: true}: {r0090} = {r0010}

Precondition p_1603 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0030Financing
0010GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Derivatives	in rule
0090GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, 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

v904854_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 1010000879 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.03.1 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 §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

Other acts

IFRS 9.Appendix A IFRS 9.BA.1 IFRS 9.BA.7(a)IFRS 9.BA.6 IFRS 7.20(a)(i)

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.