v904855_m

warningactivewithin F 16.05.13 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.05.1, c0015, default: 0, interval: true}: {r0070} =  {r0020} + {r0060}

Precondition p_1606 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0015Investing
0020GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET › Debt securities	in rule
0060GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET › Other financial liabilities	in rule
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

v904855_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 1010000880 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 16.05.1 r0020
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §38 F 16.05.1 r0060
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 16.05.1 r0060
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).
Annex V Part 1 §40 F 16.05.1 r0060
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 16.05.1 r0060
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
Annex V Part 2 §186 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.

Show all (10)

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 7.20(a)(i)

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v904528_mwarning1
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}

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.