v0884_m

warningnot activewithin F 16.075 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.07.a, c0020, default: 0, interval: true}: {r0100} = sum ({(r0110, r0120, r0140, r0145)})

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 →

	c0020Reversals
0100Total › Impairment or (-) reversal of impairment on non-financial assets	in rule
0110Impairment or (-) reversal of impairment on non-financial assets › Property, plant and equipment	in rule
0120Impairment or (-) reversal of impairment on non-financial assets › Investment properties	in rule
0140Impairment or (-) reversal of impairment on non-financial assets › Other intangible assets	in rule
0145Impairment or (-) reversal of impairment on non-financial assets › Other	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	not active	2026-03-31
FINREP9DP 1.0.0	warning	not active	2026-03-31
FINREP9DP 1.1.0	warning	not active	2026-03-31

VALIDATION RULE

v0884_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 20431 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §208 F 16.07 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 36.126(a)IAS 36.126(b)IAS 16.73(e)(v)IAS 16.73(e)(vi)IAS 40.79(d)(v)IAS 38.118(e)(iv)IAS 38.118(e)(v)

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v3954_swarning5
with {tF_16.07.a, c0020, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0140, r0145, r0150)} <= 0
v0886_merror1
{r0150} = {r0060} + {r0100}
v1333_mwarning1
sum({F 16.07.a, r0110, (c0010-0020)}) = {F 02.00, r0530, c0010}
v1334_mwarning1
sum({F 16.07.a, r0120, (c0010-0020)}) = {F 02.00, r0540, c0010}

Interpretation1

2013_609

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.