v905349_h

warningactivecross-template · F 16.03.1 ↔ F 20.03.13 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_16.03.1, r0090, c0010} = {tF_20.03.1, r0080, c0010} + {tF_20.03.1, r0080, c0020}

EBA description Generated by subcategory(ies): GA12.

Precondition p_1909 (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 →

	c0010Operating
0090GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, 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
0080TOTAL OPERATING INCOME, NET › Gains or (-) losses on financial assets and liabilities held for trading, net	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

v905349_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 1010001585 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 2 §43 F 20.03.1 r0080
‘Gains or (-) losses on financial assets and liabilities held for trading, net’ shall include gains and losses in the remeasurement and derecognition of financial instruments classified as held for trading. This item shall also include gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used.
Annex V Part 2 §46 F 20.03.1 r0080
Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following: (a) where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio (IFRS 9.5.6.2), gains or losses due to the reclassification shall be reported in ‘Gains or (-) losses on financial assets and liabilities held for trading, net’ or ‘Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable; (b) where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7), the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in ‘Gains or (-) losses on financial assets and liabilities held for trading, net’ or ‘Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable.
Annex V Part 2 §186 F 16.03.1 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 §197 F 16.03.1 c0010
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 c0010
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 c0010
not in the text

Show all (9)

Annex V Part 2 §199ii F 16.03.1 c0010
not in the text
Annex V Part 2 §199iii F 16.03.1 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 9.Appendix A IFRS 9.BA.6 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}
v905322_hwarning2
Generated by subcategory(ies): GA12.
v905344_hwarning2
Generated by subcategory(ies): GA12.
v903993_mwarning1
with{tF_16.03.1, c0010, default: 0, interval: true}: {r0090} = {r0010} + {r0020} +{r0030} + {r0040} + {r0050} + {r0060} + {r0070} + {r0080}

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.