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 1010000556 · official
Regulation13
From the rows and columns of the cells involved.
Annex V Part 1 §12 F 16.07.1 r0060, r0070, r0080, r0090
Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Section 2 of Chapter 2 of Title II of Part 1 CRR. Institutions shall account for their subsidiaries, joint ventures and associates using the same methods as for prudential consolidation:
(a) institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5)CRR;
(b) institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) CRR;
(c) institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) CRR.
Annex V Part 2 §186 F 16.07.1 c0010, c0015, c0020, c0025
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §208i F 16.07.1 r0060
‘Information Technology expenses’ shall be the expenses made to deliver IT-enabled business processes, application services and infrastructure solutions for business outcomes, including costs related to the creation and maintenance of IT systems and excluding compensation for IT specialists on the institution’s payroll which shall be reported under staff expenses.
Annex V Part 2 §208 F 16.07.1 c0010, c0015, c0020, c0025
‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income.
Other acts
IAS 28.40IAS 28.41IAS 28.41AIAS 28.41BIAS 28.41CIAS 28.42IAS 28.43IFRS 10.Appendix AIAS 28.3
Controls5
5 other rules use at least one of these cells.
Other rules on the same cells
v904003_mwarning4
with{tF_16.07.1.a, c*, default: 0, interval: true}: {r0150} = {r0060} + {r0100}
v905392_swarning4
with {tF_16.07.1.a, c0020, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0140, r0141, r0145, r0150)} <= 0
v905393_swarning4
with {tF_16.07.1.a, c0025, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0120, r0141, r0145, r0150)} <= 0
v905394_swarning4
with {tF_16.07.1.a, default: null, interval: false}: {r*, c0010} >= 0
v905395_swarning4
with {tF_16.07.1.a, c0015, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0120, r0141, r0145, r0150)} >= 0
Interpretation—
No EBA Q&A cites this rule.
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.