v1052_m

warningactivewithin F 03.005 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_03.00, c0010, default: 0, interval: true}: {r0190} = {r0200} + {r0210} + {r0220} + {r0230}

EBA description {r0190} = {r0200} + {r0210} + {r0220} + {r0230}

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

Cells involved

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0190Items that may be reclassified to profit or loss › Cash flow hedges [effective portion]	in rule
0200Cash flow hedges [effective portion] › Valuation gains or (-) losses taken to equity	in rule
0210Cash flow hedges [effective portion] › Transferred to profit or loss	in rule
0220Cash flow hedges [effective portion] › Transferred to initial carrying amount of hedged items	in rule
0230Cash flow hedges [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

v1052_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 15605 · official

Regulation19

From the rows and columns of the cells involved.

Annex V Part 2 §59 F 03.00 r0210
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 r0230
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

IAS 1.7 IAS 1.IG6 IAS 39.95(a)-96 IFRS 9.6.5.11(b)IFRS 7.24C(b)(i)IFRS 7.24E(a)IAS 1.7(e)IFRS 9.6.5.11(a)IFRS 9.6.5.11(d)IAS 1.92 IAS 1.93 IAS 1.94 IAS 1.95 IFRS 9.6.5.11(d)(ii)IFRS 9.6.5.11(d)(iii)IFRS 7.24C(b)(iv)IFRS 9.6.5.11(d)(i)

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.