v09035_m

warningactivewithin F 02.001 cell · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tP_04.02, r090, c010} = {tF_02.00, r0090, c0010}

EBA description {P 04.02, r090, c010} = {F 02.00, r0090, c0010}

Precondition p_675 (its meaning is not in the data yet)

Cells involved

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0090TOTAL OPERATING INCOME, NET › (Interest expense)	in rule

Cells outside this release's templates (1)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

P_04.02 r090 c010 · datapoint 435371

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0, FP 2.2.1	warning	active	2026-03-31
FINREP9DP 1.0.0, FP 2.2.1	warning	active	2026-03-31
FINREP9DP 1.1.0, FP 2.2.1	warning	active	2026-03-31

VALIDATION RULE

v09035_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 17865 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 02.00 r0090
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.

Other acts

IAS 1.97

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v0788_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0090, c0010} = sum({F 02.00, c0010, (r0100-0145)})
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}
v09005_mwarning1
{P 04.01, r090, c010} = {F 02.00, r0090, c0010}
v1373_mwarning1
sum({F 31.02, r0020, (c0010-0050)}) <= {F 02.00, r0090, c0010}
v1699_mwarning1
{r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}
v6301_mwarning1
{c0010} != empty

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.