v904524_m

warningactivecross-template · F 02.01 ↔ F 16.01.12 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0592, c0010} = {tF_16.01.1, r0270, c0015}

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
0592Income or (-) expenses on investing financial assets › Interest income on investing assets and on any related financial instruments	in rule

F 16.01.1 Interest income and expenses by instrument and counterparty sector

Open template →

	c0015Investing
0270INTEREST	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

v904524_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 1010000588 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 2 §54i F 02.01 r0592
not in the text
Annex V Part 2 §186 F 16.01.1 c0015
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §187 F 16.01.1 c0015
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 §189 F 16.01.1 c0015
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.

Other acts

IFRS 18.54 IFRS 18.B47 IFRS 18.42 IFRS 18.53 IFRS 18.55 IFRS 18.56 IFRS 18.57 IFRS 18.B49 IFRS 18.B54

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v904516_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904617_mwarning1
with {tF_16.01.1, (c0015, c0025), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0020} + {r0150} + {r0240} + {r0250} + {r0260})
v904624_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904702_mwarning1
with {tF_16.01.1, (c0010, c0015, c0020, c0025), default: 0, interval: true}: {r0280} <= {r0270}
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
v905425_swarning1
with {tF_16.01.1, default: null, interval: false}: {(r0010, r0015, r0020, r0030, r0040, r0050, r0060, r0070, r0150, r0240, r0260, r0270, r0280), (c0015, c0025)} >= 0
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.