What it is
- Type
- Validation rule · within one template, general rule
- Release
- FINREP 4.4 validation · reported from 2026-03-31
- Source
- DPM 2.0 4.4 · operation 15598 · official
Regulation7
From the rows and columns of the cells involved.
Annex V Part 1 §36 F 16.01 r0160
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §42 F 16.01 r0170, r0180, r0190, r0200, r0210, r0220
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
(a) central banks;
(b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements;
(c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs);
(d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders;
(e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation;
(f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 2 §187 F 16.01 c0010
Interest income shall be broken down in accordance with both of the following:
(a) interest income on financial assets included in the accounting portfolios and other assets (including cash, cash balances at central banks and other demand deposits);
(b) interest income on financial liabilities with negative effective interest rate.
Annex V Part 2 §188 F 16.01 c0020
Interest expenses shall be broken down in accordance with both of the following:
(a) interest expenses on financial liabilities included in the accounting portfolios and other liabilities;
(b) interest expenses on financial assets with negative effective interest rate.
Annex V Part 2 §189 F 16.01 c0010
Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.
Annex V Part 2 §190 F 16.01 c0020
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
Other acts
ECB/2013/33 Annex II Part 2(9)
Controls3
3 other rules use at least one of these cells.
Other rules on the same cells
v23157_swarning14
with {tF_16.01, default: null, interval: false}: {r*, c*} >= 0
v1041_mwarning2
{r0270} = {r0010} + {r0020} + {r0080} + {r0150} + {r0160} + {r0230} + {r0240} + {r0250} + {r0260}
v4719_mwarning1
{F 02.00, r0085, c0010} = {F 16.01, r0160, c0010} + {F 16.01, r0230, c0010} + {F 16.01, r0240, c0010} + {F 16.01, r0260, c0010}
Interpretation—
No EBA Q&A cites this rule.
Changes—
No change to this rule between the releases loaded.
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.