v904502_m

warningactivewithin F 02.019 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0025} + {r0030} + {r0041} + {r0051} + {r0070} + {r0081} + {r0085}

Precondition p_1737 (its meaning is not in the data yet)

Cells involved

F 02.01 Statement of profit or loss (IFRS 18-compliant)

Open template →

	c0010Current period
0010TOTAL OPERATING INCOME, NET › Interest income	in rule
0020Interest income › Financial assets held for trading	in rule
0025Interest income › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0030Interest income › Financial assets designated at fair value through profit or loss	in rule
0041Interest income › Financial assets at fair value through other comprehensive income	in rule
0051Interest income › Financial assets at amortised cost	in rule
0070Interest income › Derivatives - Hedge accounting, interest rate risk	in rule
0081Interest income › Other operating assets	in rule
0085Interest income › Interest income on liabilities	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

v904502_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000565 · official

Regulation19

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 02.01 r0010
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.
Annex V Part 2 §33 F 02.01 r0020
‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for trading’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged.
Annex V Part 2 §34 F 02.01 r0020
Where the clean price is used, ‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for trading’ shall also include time-apportioned fees and balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion (IFRS 9.6.7).
Annex V Part 2 §35 F 02.01 r0070
‘Interest income. Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses. Derivatives – Hedge accounting, interest rate risk’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk, including hedges of a group of items with offsetting risk positions (hedges of a net position) whose hedged risk affect different line items in the statement of profit or loss. Where the clean price is used, those amounts shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked. With clean price, where the hedged item generates interest income (expense), those amounts shall be reported as an interest income (expense) even where it is a negative (positive) amount.
Annex V Part 2 §36 F 02.01 r0081
‘Interest income - other assets’ shall include amounts of interest income not included in the other items, like interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
Annex V Part 2 §37 F 02.01 r0085
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective interest rate shall be reported in ‘Interest income on liabilities’. These liabilities and their interests give rise to a positive yield for an institution.

Other acts

IFRS 18.42 IFRS 18.B42 IFRS 7.20(a)(i)IFRS 7.B5(e)IFRS 9.5.7.1 IFRS 7.20(b)IFRS 9.5.7.10 IFRS 9.5.7.11 IFRS 9.4.1.2A IFRS 9.4.1.2 IFRS 9.5.7.2 IFRS 9.Appendix A IFRS 9.B6.6.16

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v905429_swarning8
with {tF_02.01, c0010, default: null, interval: false}: {(r0010, r0020, r0025, r0030, r0041, r0051, r0081, r0085, r0090, r0100, r0110, r0120, r0141, r0145, r0150, r0160, r0170, r0175, r0191, r0192, r0200, r0210, r0340, r0350, r0360, r0370, r0380, r0385, r0390, r0400, r0410, r0415, r0420, r0421, r0580, r0592, r0593)} >= 0
e905376_ewarning1
with {tF_02.01, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
e905377_ewarning1
with {tF_02.01.dp, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
v904520_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}
v904522_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0085, c0010} = {tF_16.01.1, r0160, c0010} + {tF_16.01.1, r0230, c0010} + {tF_16.01.1, r0240, c0010} + {tF_16.01.1, r0260, c0010}
v905401_swarning1
with {tF_02.01.dp, c0010, default: null, interval: false}: {(r0010, r0090, r0150, r0160, r0200, r0210, r0340, r0350, r0360, r0370, r0390, r0580, r0592, r0593)} >= 0

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.