v1050_m

warningactivewithin F 03.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_03.00, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}

EBA description {r0110} = {r0120} + {r0130} + {r0140}

Precondition p_287 (its meaning is not in the data yet)

Cells involved

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0110Items that may be reclassified to profit or loss › Hedge of net investments in foreign operations [effective portion]	in rule
0120Hedge of net investments in foreign operations [effective portion] › Valuation gains or (-) losses taken to equity	in rule
0130Hedge of net investments in foreign operations [effective portion] › Transferred to profit or loss	in rule
0140Hedge of net investments in foreign operations [effective portion] › Other reclassifications	in rule

Scope by module

Module	Severity	Status	From
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

v1050_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 15603 · official

Regulation20

From the rows and columns of the cells involved.

Annex V Part 2 §58 F 03.00 r0110, r0120
‘Hedge of net investments in foreign operations (effective portion)’ shall include the change in the accumulated foreign currency translation reserve for the effective portion of both on-going and discontinued hedges of net investments in foreign operations.
Annex V Part 2 §59 F 03.00 r0130
For hedges of net investment in foreign operations and cash flow hedges, the respective amounts reported in ‘Transferred to profit or loss’ shall include amounts transferred because the hedged flows have occurred and are no longer expected to occur.
Annex V Part 2 §65 F 03.00 r0140
For all components of the other comprehensive income, ‘Other reclassifications’ shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.

Other acts

IFRS 9.6.5.13(a)IFRS 7.24C(b)(i)IFRS 7.24C(b)(iv)IFRS 7.24E(a)IAS 1.IG6 IAS 1.7 IAS 1.92 IAS 1.93 IAS 1.94 IAS 1.95 IAS 21.48 IAS 21.48A IAS 21.48B IAS 21.48C IAS 21.48D IAS 21.49 IFRS 9.6.5.14

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v1049_mwarning1
{r0020} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0081} + {r0083} + {r0086} + {r0090} + {r0110} + {r0150} + {r0190} + {r0231} + {r0241} + {r0280} + {r0320} + {r0330}
v4957_mwarning1
{r0100} = {r0110} + {r0150} + {r0190} + {r0231} + {r0241} + {r0280} + {r0320} + {r0330}

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.