v0887_m

error · blockingactivewithin F 16.073 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.07.b, c0040, default: 0, interval: true}: {r0150} = {r0060} + {r0100}

EBA description {r0150} = {r0060} + {r0100}

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 →

	c0040Accumulated impairment
0060Total › Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates	in rule
0100Total › Impairment or (-) reversal of impairment on non-financial assets	in rule
0150Total	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

v0887_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 373 · official

Regulation9

From the rows and columns of the cells involved.

Other acts

IAS 28.40 IAS 28.41 IAS 28.41A IAS 28.41B IAS 28.41C IAS 28.42 IAS 28.43 IAS 36.126(a)IAS 36.126(b)

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v3956_swarning3
with {tF_16.07.b, default: null, interval: false}: {r*, c0040} <= 0
v0888_mwarning1
with {tF_16.07.b, c0040, default: 0, interval: true}: {r0100} = sum ({r0110-0145})
v1713_mwarning1
{r0060} = sum(r0070-0090)

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.