v905429_s

warningactivewithin F 02.0137 cells · general rule

Expression · DPM 2.0, verbatim

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

EBA description 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

Precondition p_1737 (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
0010TOTAL OPERATING INCOME, NET › Interest income	in rule
0020Interest income › Financial assets held for trading	in rule
0025Interest income › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0030Interest income › Financial assets designated at fair value through profit or loss	in rule
0041Interest income › Financial assets at fair value through other comprehensive income	in rule
0051Interest income › Financial assets at amortised cost	in rule
0081Interest income › Other operating assets	in rule
0085Interest income › Interest income on liabilities	in rule
0090TOTAL OPERATING INCOME, NET › (Interest expenses)	in rule
0100(Interest expenses) › (Financial liabilities held for trading)	in rule
0110(Interest expenses) › (Financial liabilities designated at fair value through profit or loss)	in rule
0120(Interest expenses) › (Financial liabilities measured at amortised cost)	in rule
0141(Interest expenses) › (Other operating liabilities)	in rule
0145(Interest expenses) › (Interest expense on assets)	in rule
0150TOTAL OPERATING INCOME, NET › (Expenses on share capital repayable on demand)	in rule
0160TOTAL OPERATING INCOME, NET › Dividend income	in rule
0170Dividend income › Financial assets held for trading	in rule
0175Dividend income › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0191Dividend income › Financial assets at fair value through other comprehensive income	in rule
0192Dividend income › Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	in rule
0200TOTAL OPERATING INCOME, NET › Fee and commission income	in rule
0210TOTAL OPERATING INCOME, NET › (Fee and commission expenses)	in rule
0340TOTAL OPERATING INCOME, NET › Other operating income	in rule
0350TOTAL OPERATING INCOME, NET › (Other operating expenses)	in rule
0360OPERATING PROFIT or LOSS › (Administrative expenses)	in rule
0370(Administrative expenses) › (Staff expenses)	in rule
0380(Administrative expenses) › (Other administrative expenses)	in rule
0385OPERATING PROFIT or LOSS › (Cash contributions to resolution funds and deposit guarantee schemes)	in rule
0390OPERATING PROFIT or LOSS › (Depreciation)	in rule
0400(Depreciation) › (Property, Plant and Equipment)	in rule
0410(Depreciation) › (Investment property)	in rule
0415(Depreciation) › (Goodwill)	in rule
0420(Depreciation) › (Other intangible assets)	in rule
0421(Depreciation) › (Intangible assets)	in rule
0580OPERATING PROFIT or LOSS › Negative goodwill recognised in profit or loss	in rule
0592Income or (-) expenses on investing financial assets › Interest income on investing assets and on any related financial instruments	in rule
0593Income or (-) expenses on investing financial assets › (Interest expense on investing assets and on any related financial instruments)	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

v905429_s

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 1010001697 · official

Regulation41

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 02.01 r0010, r0090
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.
Annex V Part 2 §33 F 02.01 r0020, r0100
‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for trading’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged.
Annex V Part 2 §34 F 02.01 r0020, r0100
Where the clean price is used, ‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for trading’ shall also include time-apportioned fees and 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 (IFRS 9.6.7).
Annex V Part 2 §36 F 02.01 r0081
‘Interest income - other assets’ shall include amounts of interest income not included in the other items, like interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
Annex V Part 2 §37 F 02.01 r0085
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective interest rate shall be reported in ‘Interest income on liabilities’. These liabilities and their interests give rise to a positive yield for an institution.
Annex V Part 2 §38 F 02.01 r0141
‘Interest expenses - other liabilities’ shall include amounts of interest expenses not included in the other items, like interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.

Show all (16)

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 §40 F 02.01 r0160, r0170, r0175
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used.
Annex V Part 2 §41 F 02.01 r0191
Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the reporting reference period and dividends related to instruments held at the end of the reporting reference period.
Annex V Part 2 §42 F 02.01 r0192
Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of those investments where they are accounted for using other than the equity method.
Annex V Part 2 §48i F 02.01 r0385
‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard.
Annex V Part 2 §54i F 02.01 r0592, r0593
not in the text
Annex V Part 2 §314 F 02.01 r0340, r0350
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Annex V Part 2 §314i F 02.01 r0340, r0350
not in the text
Annex V Part 2 §315 F 02.01 r0340, r0350
‘Operating leases other than investment property’ shall include, for the column ‘income’ the returns obtained, and for the column ‘expenses’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
Annex V Part 2 §316 F 02.01 r0340, r0350
Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other operating income. Other’ or ‘Other operating expenses. Other’

Other acts

IFRS 18.42 IFRS 18.B42 IFRS 7.20(a)(i)IFRS 7.B5(e)IFRS 9.5.7.1 IFRS 7.20(b)IFRS 9.5.7.10 IFRS 9.5.7.11 IFRS 9.4.1.2A IFRS 9.4.1.2 IFRS 9.5.7.2 IFRIC 2.11 IFRS 9.5.7.1A IFRS 7.20(a)(ii)IFRS 7.20(c)IAS 19.7 IFRS 18.80 IFRS 18.83 IAS 16.73(e)(vii)IAS 40.79(d)(iv)IAS 38.118(e)(vi)IFRS 3.B64(n)(i)IFRS 18.54 IFRS 18.B47 IFRS 18.54(b)

Controls28

28 other rules use at least one of these cells.

Other rules on the same cells

v905401_swarning14
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
v904502_mwarning8
with{tF_02.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0025} + {r0030} + {r0041} + {r0051} + {r0070} + {r0081} + {r0085}
v904520_mwarning8
with{tF_02.01, c0010, default: 0, interval: true}: {r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}
v904503_mwarning6
with{tF_02.01, c0010, default: 0, interval: true}: {r0090} = {r0100} + {r0110} + {r0120} + {r0130} + {r0141} + {r0145}
v904506_mwarning6
with{tF_02.01, c0010, default: 0, interval: true}: {r0390} = {r0400} + {r0410} + {r0415} + {r0420} + {r0421}
v904504_mwarning5
with{tF_02.01, c0010, default: 0, interval: true}: {r0160} = {r0170} + {r0175} + {r0191} + {r0192}
v904521_mwarning4
with{tF_02.01, c0010, default: 0, interval: true}: {r0582} = {r0355} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0581}
v904512_mwarning3
with{tF_02.01, c0010, default: 0, interval: true}: {r0360} = {r0370} + {r0380}
v905354_hwarning3
Generated by subcategory(ies): new_AI12.
e905376_ewarning2
with {tF_02.01, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
e905377_ewarning2
with {tF_02.01.dp, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
v904516_mwarning2
with{tF_02.01, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904624_mwarning2
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904522_mwarning1
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_mwarning1
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}
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}
v905305_hwarning1
Generated by subcategory(ies): GA12.
v905306_hwarning1
Generated by subcategory(ies): GA12.
v905311_hwarning1
Generated by subcategory(ies): GA12.
v905312_hwarning1
Generated by subcategory(ies): GA12.
v905313_hwarning1
Generated by subcategory(ies): GA12.
v905314_hwarning1
Generated by subcategory(ies): GA12.
v905328_hwarning1
Generated by subcategory(ies): GA12.
v905329_hwarning1
Generated by subcategory(ies): GA12.

+ 3 more: see them lit in the grid of F 02.01.

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.