v0792_m

warningactivewithin F 02.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_02.00, c0010, default: 0, interval: true}: {r0430} = sum ({r0435-0450})

EBA description {r0430} = sum(r0435, r0440, r0450)

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
0430Profit or (-) loss before tax from continuing operations › (Provisions or (-) reversal of provisions)	in rule
0435(Provisions or (-) reversal of provisions) › (payment commitments to resolution funds and deposit guarantee schemes)	in rule
0440(Provisions or (-) reversal of provisions) › (Commitments and guarantees given)	in rule
0450(Provisions or (-) reversal of provisions) › (Other provisions)	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

v0792_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 15474 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §48i F 02.00 r0435
‘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 §50 F 02.00 r0440
‘Provisions or (-) reversal of provisions. Commitments and guarantees given’ shall include the net charges in the ‘Statement of profit or loss’ for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD. Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in ‘Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net’. Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.

Other acts

IAS 37.59 IAS 37.84 IAS 1.98(b)IAS 1.98(f)IAS 1.98(g)IFRS 9.4.2.1(c)IFRS 9.4.2.1(d)IFRS 9.B2.5 IAS 37IFRS 4 · not in the text

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

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}
v09023_mwarning1
{P 04.01, r430, c010} = {F 02.00, r0430, c0010}
v1358_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v903519_hwarning1
with{default: 0, interval: true}: {tF_02.00.dp, r0430, c0010} = {tF_20.03, r0180, c0010} + {tF_20.03, r0180, 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.