v0789_m

warningactivewithin F 00.016 cells · specific checkprecondition on F 00.01

Expression · DPM 2.0, verbatim

with {c0010, interval: true}: if ( {tF_00.01, r0010, default: ""} = [eba_qAS:qx2004] ) then ( {tF_02.00, r0160, default: 0} = sum ({tF_02.00, r0170-0192, default: 0}) ) endif

EBA description if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0160, c0010} = sum({F 02.00, c0010, (r0170-0192)})

Precondition p_277 (its meaning is not in the data yet)

Cells involved

F 00.01 Nature of Report (FINREP)

Open template →

	c0010Nature of Report
0010Accounting framework	in rule

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
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 asssets at fair value through other comprehensive income	in rule
0192Dividend income › Investments in subsidiaries, joint ventures and associates other than accounted for using the equity method	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0789_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15471 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §40 F 02.00 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 02.00 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 02.00 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.

Other acts

IFRS 7.20(a)(i)IFRS 7.B5(e)IFRS 9.5.7.1A IFRS 7.20(a)(ii)IFRS 9.4.1.2A

Controls94

94 other rules use at least one of these cells.

Other rules on the same cells

e4432_ewarning1
count({F 00.01, r0010, c0010}) > 0
v0787_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0010, c0010} = sum({F 02.00, c0010, (r0020-0085)})
v0788_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0090, c0010} = sum({F 02.00, c0010, (r0100-0145)})
v0790_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 02.00, r0220, c0010} = sum({F 02.00, c0010, (r0231-0270)})
v0793_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0460, c0010} = sum({F 02.00, c0010, (r0481-0491)})
v0795_mwarning1
{r0610} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0590} + {r0600}
v0831_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 08.01.a, r0010, c0010} = {F 10.00, r0290, c0020}
v09006_mwarning1
{P 04.01, r160, c010} = {F 02.00, r0160, c0010}
v0937_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0140, (c0010-0030)}) = {F 01.01, r0240, c0010}
v0948_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0250, (c0010-0030)}) = {F 01.02, r0150, c0010}
v10610_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0005, c0020} = {F 18.00.a, r0005, c0056} + {F 18.00.a, r0005, c0057} + {F 18.00.a, r0005, c0058})
v10612_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0005, c0140} = +{F 18.00.b, r0005, c0141} + {F 18.00.b, r0005, c0142} + {F 18.00.b, r0005, c0143})
v1103_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 21.00, r0070, c0010} = sum({F 21.00, c0010, (r0080-0090)})
v12017_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0010, c0140} = +{F 18.00.b, r0010, c0141} + {F 18.00.b, r0010, c0142} + {F 18.00.b, r0010, c0143})
v12018_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0020, c0140} = +{F 18.00.b, r0020, c0141} + {F 18.00.b, r0020, c0142} + {F 18.00.b, r0020, c0143})
v12019_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0030, c0140} = +{F 18.00.b, r0030, c0141} + {F 18.00.b, r0030, c0142} + {F 18.00.b, r0030, c0143})
v12020_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0040, c0140} = +{F 18.00.b, r0040, c0141} + {F 18.00.b, r0040, c0142} + {F 18.00.b, r0040, c0143})
v12021_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0050, c0140} = +{F 18.00.b, r0050, c0141} + {F 18.00.b, r0050, c0142} + {F 18.00.b, r0050, c0143})
v12022_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0060, c0140} = +{F 18.00.b, r0060, c0141} + {F 18.00.b, r0060, c0142} + {F 18.00.b, r0060, c0143})
v12023_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0070, c0140} = +{F 18.00.b, r0070, c0141} + {F 18.00.b, r0070, c0142} + {F 18.00.b, r0070, c0143})
v12024_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0080, c0140} = +{F 18.00.b, r0080, c0141} + {F 18.00.b, r0080, c0142} + {F 18.00.b, r0080, c0143})
v12025_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0090, c0140} = +{F 18.00.b, r0090, c0141} + {F 18.00.b, r0090, c0142} + {F 18.00.b, r0090, c0143})
v12026_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0100, c0140} = +{F 18.00.b, r0100, c0141} + {F 18.00.b, r0100, c0142} + {F 18.00.b, r0100, c0143})
v12027_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0110, c0140} = +{F 18.00.b, r0110, c0141} + {F 18.00.b, r0110, c0142} + {F 18.00.b, r0110, c0143})
v12028_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0120, c0140} = +{F 18.00.b, r0120, c0141} + {F 18.00.b, r0120, c0142} + {F 18.00.b, r0120, c0143})

+ 69 more: see them lit in the grid of F 02.00.

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

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.