v0882_m

error · blockingactivewithin F 16.078 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.07.a, c*, default: 0, interval: true}: {r0060} = sum ({r0070-0090} group by c)

EBA description {r0060} = sum(r0070-0090)

Precondition p_364 (its meaning is not in the data yet)

Cells involved

F 16.07 Impairment on financial and non-financial assets

Open template →

	c0010Additions	c0020Reversals
0060Total › Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates	in rule	in rule
0070Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates › Subsidiaries	in rule	in rule
0080Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates › Joint ventures	in rule	in rule
0090Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates › Associates	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0882_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 369 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 2 §208 F 16.07 c0010, c0020
‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income.

Other acts

IAS 28.40 IAS 28.41 IAS 28.41A IAS 28.41B IAS 28.41C IAS 28.42 IAS 28.43 IFRS 10.Appendix A IAS 28.3

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v3953_swarning4
with {tF_16.07.a, default: null, interval: false}: {r*, c0010} >= 0
v3954_swarning4
with {tF_16.07.a, c0020, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0140, r0145, r0150)} <= 0
v0886_merror2
{r0150} = {r0060} + {r0100}

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.