v904523_m

warningactivecross-template · F 02.01 ↔ F 16.01.14 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0145, c0010} = {tF_16.01.1, r0020, c0020} + {tF_16.01.1, r0080, c0020} + {tF_16.01.1, r0150, c0020}

Precondition p_1612 (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
0145(Interest expenses) › (Interest expense on assets)	in rule

F 16.01.1 Interest income and expenses by instrument and counterparty sector

Open template →

	c0020Operating
0020Debt securities	in rule
0080Loans and advances	in rule
0150Other assets	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

v904523_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000587 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 16.01.1 r0020
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 16.01.1 r0080
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 1 §44 F 16.01.1 r0020, r0080
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §5 F 16.01.1 r0150
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
Annex V Part 2 §39 F 02.01 r0145
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest rate shall be reported in ‘Interest expense on assets’. Those assets and their interests give rise to a negative yield for an institution.
Annex V Part 2 §186 F 16.01.1 c0020
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.

Show all (8)

Annex V Part 2 §188 F 16.01.1 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 §190 F 16.01.1 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

IFRS 9.5.7.1

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v904616_mwarning3
with {tF_16.01.1, (c0010, c0020), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0020} + {r0080} + {r0150} + {r0160} + {r0230} + {r0240} + {r0250} + {r0260})
v905424_swarning3
with {tF_16.01.1, default: null, interval: false}: {(r0010, r0015, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0150, r0160, r0170, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0260, r0270, r0280, r0290), (c0010, c0020)} >= 0
v904503_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0090} = {r0100} + {r0110} + {r0120} + {r0130} + {r0141} + {r0145}
v904613_mwarning1
with {tF_16.01.1, (c0010, c0015, c0020, c0025), default: 0, interval: true}: ({r0020}) = sum ({r0030-0070} group by c)
v904614_mwarning1
with {tF_16.01.1, (c0010, c0020), default: 0, interval: true}: ({r0080}) = sum ({r0090-0140} group by c)
v905429_swarning1
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

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.