v905362_h

warningactivewithin F 16.04.214 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_16.04.2, c0010-0020, default: 0, interval: true}: {r0070} = {r0040} + {r0020} + {r0030} + {r0010} + {r0050} + {r0060}

EBA description Generated by subcategory(ies): qTR_13.

Precondition p_1920 (its meaning is not in the data yet)

Cells involved

F 16.04.2 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

Open template →

	c0010Operating	c0020Investing
0010GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Interest rate instruments and related derivatives	in rule	in rule
0020GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Equity instruments and related derivatives	in rule	in rule
0030GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Foreign exchange trading and derivatives related with foreign exchange and gold	in rule	in rule
0040GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Credit risk instruments and related derivatives	in rule	in rule
0050GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Derivatives related with commodities	in rule	in rule
0060GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET › Other	in rule	in rule
0070GAINS 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

v905362_h

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010001607 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.04.2 c0010, c0020
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §200 F 16.04.2 r0010, r0020, r0030, r0040, r0050, r0060, c0010, c0020
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated with the exposure, including related derivatives. Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included. Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows: (a) interest rate: including trading of loans and advances, deposits and debt securities (held or issued); (b) equity: including trading of shares, quotas of UCITS and other equity instruments; (c) foreign exchange trading: including exclusively trading on foreign exchanges; (d) credit risk: including trading of credit link notes; (e) commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316of this Part; (f) other: including trading of financial instruments, which cannot be classified in other breakdowns.

Other acts

IFRS 7.20(a)(i)

Controls—

No other rule uses these cells.

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.