v905348_h

warningactivecross-template · F 16.04.1.1 ↔ F 20.03.13 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_16.04.1.1, r0090, c0010} = {tF_20.03.1, r0083, c0010} + {tF_20.03.1, r0083, c0020}

EBA description Generated by subcategory(ies): GA12.

Precondition p_1908 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0010Operating
0090GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	in rule

F 20.03.1 Geographical breakdown of statement of profit or loss items by location of the activities

Open template →

	c0010Domestic activitivies	c0020Non-domestic activities
0083TOTAL OPERATING INCOME, NET › Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss	in rule	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

v905348_h

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 1010001584 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.04.1.1 c0010
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §201 F 16.04.1.1 c0010
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 c0010
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 c0010
not in the text
Annex V Part 2 §202ii F 16.04.1.1 c0010
not in the text
Annex V Part 2 §270 F 20.03.1 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Other acts

IFRS 7.20(a)(i)IFRS 9.5.7.1

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v904534_mwarning2
with{tF_20.03.1, c*, default: 0, interval: true}: {r0155} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}
v904539_mwarning2
with{tF_20.03.1, c*, default: 0, interval: true}: {r0250} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150} - {r0160} - {r0165} - {r0170} + {r0171} - {r0175} - {r0180} - {r0190} - {r0200} - {r0210} + {r0220} + {r0221} + {r0230} + {r0231} + {r0232} + {r0241} + {r0243}
v905321_hwarning2
Generated by subcategory(ies): GA12.
v905343_hwarning2
Generated by subcategory(ies): GA12.
v905355_hwarning1
Generated by subcategory(ies): FI_agg_17.

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.