v0793_m

warningactivewithin F 00.014 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, r0460, default: 0} = sum ({tF_02.00, r0481-0491, default: 0}) ) endif

EBA description if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0460, c0010} = sum({F 02.00, c0010, (r0481-0491)})

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
0460Profit or (-) loss before tax from continuing operations › (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	in rule
0481(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) › (Financial assets at fair value through other comprehensive income)	in rule
0491(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) › (Financial assets at amortised cost)	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

v0793_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 15481 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 2 §51 F 02.00 r0460
Under IFRS, ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables (IFRS 9.5.5.15).
Annex V Part 2 §53 F 02.00 r0460
‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.

Other acts

IFRS 7.20(a)(viii)IFRS 9.5.4.4 IFRS 9.5.5.1 IFRS 9.5.5.2 IFRS 9.5.5.8

Controls95

95 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)})
v0789_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0160, c0010} = sum({F 02.00, c0010, (r0170-0192)})
v0790_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 02.00, r0220, c0010} = sum({F 02.00, c0010, (r0231-0270)})
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}
v09025_mwarning1
{P 04.01, r460, c010} = {F 02.00, r0460, c0010}
v09043_mwarning1
{P 04.02, r460, c010} = {F 02.00, r0460, 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})

+ 70 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.