v905351_h

warningactivecross-template · F 16.02.1 ↔ F 20.03.13 cells · specific check

Expression · DPM 2.0, verbatim

with{r0070, default: 0, interval: true}: {tF_16.02.1, c0010} = {tF_20.03.1, c0010} + {tF_20.03.1, c0020}

EBA description Generated by subcategory(ies): GA12.

Precondition p_1910 (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 →

	c0010Operating
0070GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR 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
0070TOTAL OPERATING INCOME, NET › Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, 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

v905351_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 1010001587 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §45 F 16.02.1 r0070 · F 20.03.1 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 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 §195 F 16.02.1 c0010
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 c0010
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 c0010
not in the text
Annex V Part 2 §196ii F 16.02.1 c0010
not in the text

Show all (8)

Annex V Part 2 §196iii F 16.02.1 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.

Controls6

6 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}
v905323_hwarning2
Generated by subcategory(ies): GA12.
v905345_hwarning2
Generated by subcategory(ies): GA12.
v903990_mwarning1
{tF_02.01, r0220, c0010}={tF_16.02.1, r0070, c0010}
v903991_mwarning1
with{tF_16.02.1, c0010, default: 0, interval: true}: {r0070} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060}

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.