v904616_m

warningactivewithin F 16.01.120 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_16.01.1, (c0010, c0020), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0020} + {r0080} + {r0150} + {r0160} + {r0230} + {r0240} + {r0250} + {r0260})

Precondition p_1651 (its meaning is not in the data yet)

Cells involved

F 16.01.1 Interest income and expenses by instrument and counterparty sector

Open template →

	c0010Operating	c0020Operating
0010Derivatives -Trading	in rule	in rule
0020Debt securities	in rule	in rule
0080Loans and advances	in rule	in rule
0150Other assets	in rule	in rule
0160Deposits	in rule	in rule
0230Debt securities issued	in rule	in rule
0240Other financial liabilities	in rule	in rule
0250Derivatives - Hedge accounting, interest rate risk	in rule	in rule
0260Other Liabilities	in rule	in rule
0270INTEREST	in rule	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

v904616_m

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 1010001422 · official

Regulation33

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, r0240
‘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 §33 F 16.01.1 r0240
In FINREP, ‘debt instruments’ shall include ‘loans and advances’ and ‘debt securities’.
Annex V Part 1 §34 F 16.01.1 r0240
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 1 §36 F 16.01.1 r0160
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §37 F 16.01.1 r0230
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.

Show all (20)

Annex V Part 1 §38 F 16.01.1 r0260
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 16.01.1 r0260
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).
Annex V Part 1 §40 F 16.01.1 r0260
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 16.01.1 r0260
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
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 §186 F 16.01.1 c0010, c0020
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 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 16.01.1 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 §189 F 16.01.1 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 16.01.1 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.
Annex V Part 2 §191 F 16.01.1 r0240
For the purpose of template 16.1, short positions shall be considered within other financial liabilities. All instruments in the various portfolios shall be taken into account except those included in the items ‘Derivatives - Hedge accounting’ not used to hedge interest rate risk.
Annex V Part 2 §192 F 16.01.1 r0250
‘Derivatives - Hedge accounting, interest rate risk’ shall include the interest income and expenses on hedging instruments where the hedged items generate interest.
Annex V Part 2 §193 F 16.01.1 r0010
Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view. In such case, interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives. Time-apportioned fees or 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 shall also be reported within interest on derivatives held for trading.

Other acts

IFRS 9.Appendix A IFRS 9.BA.1 IFRS 9.BA.6 ECB/2013/33 Annex II Part 2(9)IFRS 18.42 IFRS 18.53 IFRS 18.54 IFRS 18.55 IFRS 18.56 IFRS 18.57 IFRS 18.B47 IFRS 18.B49 IFRS 18.B54

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v905424_swarning18
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
v904522_mwarning4
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}
v904523_mwarning3
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}
v904613_mwarning2
with {tF_16.01.1, (c0010, c0015, c0020, c0025), default: 0, interval: true}: ({r0020}) = sum ({r0030-0070} group by c)
v904614_mwarning2
with {tF_16.01.1, (c0010, c0020), default: 0, interval: true}: ({r0080}) = sum ({r0090-0140} group by c)
v904615_mwarning2
with {tF_16.01.1, (c0010, c0020), default: 0, interval: true}: {r0160} = sum ({r0170-0220} group by c)
v904619_mwarning2
with {tF_16.01.1, (c0010, c0016, c0020, c0030), default: 0, interval: true}: ({r0290}) <= ({r0270})
v904702_mwarning2
with {tF_16.01.1, (c0010, c0015, c0020, c0025), default: 0, interval: true}: {r0280} <= {r0270}

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.