v904702_m

warningactivewithin F 16.01.18 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.01.1, (c0010, c0015, c0020, c0025), default: 0, interval: true}: {r0280} <= {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	c0015Investing	c0020Operating	c0025Investing
0270INTEREST	in rule	in rule	in rule	in rule
0280INTEREST › Of which: Interest-income on credit impaired financial assets	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

v904702_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 1010000728 · official

Regulation14

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.01.1 c0010, c0015, c0020, c0025
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, 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 §188 F 16.01.1 c0020, c0025
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, 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.
Annex V Part 2 §190 F 16.01.1 c0020, c0025
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 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

Controls7

7 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
v905425_swarning4
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
v904616_mwarning2
with {tF_16.01.1, (c0010, c0020), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0020} + {r0080} + {r0150} + {r0160} + {r0230} + {r0240} + {r0250} + {r0260})
v904617_mwarning2
with {tF_16.01.1, (c0015, c0025), default: 0, interval: true}: ({r0270}) = ({r0010} + {r0020} + {r0150} + {r0240} + {r0250} + {r0260})
v904619_mwarning2
with {tF_16.01.1, (c0010, c0016, c0020, c0030), default: 0, interval: true}: ({r0290}) <= ({r0270})
v904524_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0592, c0010} = {tF_16.01.1, r0270, c0015}
v904525_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0593, c0010} = {tF_16.01.1, r0270, c0025}

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.