v904619_m

warningactivewithin F 16.01.18 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.01.1, (c0010, c0016, c0020, c0030), default: 0, interval: true}: ({r0290}) <= ({r0270})

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	c0016Financing	c0020Operating	c0030Financing
0270INTEREST	in rule	in rule	in rule	in rule
0290INTEREST › Of which: Interest from leases	in rule	in rule	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

v904619_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 1010001425 · official

Regulation17

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.01.1 c0010, c0016, c0020, c0030
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, c0016
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, c0030
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, c0016
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, c0030
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 §194ii F 16.01.1 r0290
‘Of which: interest from leases’ shall reflect the lessor’s interest income on the lease receivable (finance leases) and the lessee’s interest expenses on the lease liability respectively.

Other acts

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 IFRS 16.38(a)IFRS 16.49

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v905424_swarning4
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
v905426_swarning4
with {tF_16.01.1, default: null, interval: false}: {(r0010, r0015, r0230, r0240, r0260, r0270, r0290), (c0016, c0030)} >= 0
v904526_mwarning2
with{default: 0, interval: true}: {tF_02.01, r0606, c0010} >= {tF_16.01.1, r0270, c0016} - {tF_16.01.1, r0270, c0030} + {tF_16.02.1, r0070, c0030} + {tF_16.03.1, r0090, c0030} + {tF_16.06.1, r0050, c0030}
v904616_mwarning2
with {tF_16.01.1, (c0010, c0020), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0020} + {r0080} + {r0150} + {r0160} + {r0230} + {r0240} + {r0250} + {r0260})
v904618_mwarning2
with {tF_16.01.1, (c0016, c0030), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0230} + {r0240} + {r0250} + {r0260})
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.