e905376_e

warningactivewithin F 02.013 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_02.01, c0010,  default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )

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
0090TOTAL OPERATING INCOME, NET › (Interest expenses)	in rule
0670PROFIT OR (-) LOSS FOR THE YEAR	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

e905376_e

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 1010001623 · official

Regulation4

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’.

Other acts

IFRS 18.42 IFRS 18.B42 IFRS 18.69(c)

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

e905377_ewarning3
with {tF_02.01.dp, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
v904520_mwarning2
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}
v905401_swarning2
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
v905429_swarning2
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
v904502_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0025} + {r0030} + {r0041} + {r0051} + {r0070} + {r0081} + {r0085}
v904503_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0090} = {r0100} + {r0110} + {r0120} + {r0130} + {r0141} + {r0145}
v904510_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0670} = {r0630} + {r0632} + {r0640}
v904623_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0670} = {r0630} + {r0632} + {r0640}
v905358_hwarning1
Generated by subcategory(ies): new_RP17.
v905359_hwarning1
Generated by subcategory(ies): new_RP17.

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.