v0791_m

warningactivewithin F 02.005 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_02.00, c0010, default: 0, interval: true}: {r0390} = sum ({r0400-0420})

EBA description {r0390} = sum(r0400-0420)

Precondition p_276 (its meaning is not in the data yet)

Cells involved

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0390Profit or (-) loss before tax from continuing operations › (Depreciation)	in rule
0400(Depreciation) › (Property, Plant and Equipment)	in rule
0410(Depreciation) › (Investment Properties)	in rule
0415(Depreciation) › (Goodwill)	in rule
0420(Depreciation) › (Other intangible assets)	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

v0791_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 15473 · official

Regulation5

From the rows and columns of the cells involved.

Other acts

IAS 1.102 IAS 1.104 IAS 16.73(e)(vii)IAS 40.79(d)(iv)IAS 38.118(e)(vi)

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v23836_hwarning2
with{tF_02.00, c0010, default: 0, interval: true}: {r0390} = {r0415}
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}
v09021_mwarning1
{P 04.01, r390, c010} = {F 02.00, r0390, c0010}
v09041_mwarning1
{P 04.02, r390, c010} = {F 02.00, r0390, c0010}
v1356_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v903515_hwarning1
with{default: 0, interval: true}: {tF_02.00.dp, r0390, c0010} = {tF_20.03, r0170, c0010} + {tF_20.03, r0170, c0020}

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.