v7806_m

warningactivewithin F 16.014 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.01, c*, default: 0, interval: true}: {r0290} <= {r0270}

EBA description {r0290} <= {r0270}

Precondition p_354 (its meaning is not in the data yet)

Cells involved

F 16.01 Breakdown of selected statement of profit or loss items: Interest income and expenses by instrument and counterparty sector(a)

Open template →

	c0010Income	c0020Expenses
0270Interest	in rule	in rule
0290Interest › of which: interest from leases	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v7806_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17195 · official

Regulation8

From the rows and columns of the cells involved.

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.
Annex V Part 2 §194ii F 16.01 r0290
‘Of which: interest from leases’ shall reflect the lessor’s interest income on the lease receivable (finance leases) and the lessee’s interest expenses on the lease liability respectively.

Other acts

IAS 1.97 IFRS 16.38(a)IFRS 16.49

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v23157_swarning4
with {tF_16.01, default: null, interval: false}: {r*, c*} >= 0
v1041_mwarning2
{r0270} = {r0010} + {r0020} + {r0080} + {r0150} + {r0160} + {r0230} + {r0240} + {r0250} + {r0260}

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.