v09644_m

warningactivewithin F 42.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_42.00, c*, default: 0, interval: true}: {r0075} <= {r0070}

EBA description {r0075} <= {r0070}

Precondition p_488 (its meaning is not in the data yet)

Cells involved

F 42.00 Tangible and intangible assets: carrying amount by measurement method

Open template →

	c0010Carrying amount	c0020Of which: right-of-use assets
0070Other intangible assets	in rule	in rule
0075Other intangible assets › Of which: software assets	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	warning	active	2022-12-31
FINREP9 3.2.0	warning	active	2024-12-31
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

v09644_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 4661 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §303 F 42.00 r0070, r0075
‘Other intangible assets’ shall include all intangible assets other than goodwill. Software assets shall be reported within ‘Other intangible assets’ or within ‘Property, plant and equipment’ in accordance with the applicable accounting framework.
Annex V Part 2 §303i F 42.00 c0020
Where the institution assumes the role of a lessee, it shall provide separate information on lease assets (right-of-use assets).

Other acts

IAS 38.8 IAS 38.118 IAS 38.122 IAS 38.9 IFRS 16.47(a)IFRS 16.53(j)

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v3982_serror4
with {tF_42.00, default: null, interval: false}: {r*, c*} >= 0
v8104_mwarning4
{c0020} <= {c0010}
v1099_merror2
{r0070} = {r0080} + {r0090}
v1113_mwarning1
{F 21.00, r0070, c0010} <= {F 42.00, r0070, c0010}
v903203_hwarning1
with{c0010, default: 0, interval: true}: {tF_01.01.dp, r0320} = {tF_42.00, r0075}

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.