v1054_m

warningactivewithin F 03.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_03.00, c0010, default: 0, interval: true}: {r0280} = {r0290} + {r0300} + {r0310}

EBA description {r0280} = {r0290} + {r0300} + {r0310}

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

Cells involved

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0280Items that may be reclassified to profit or loss › Non-current assets and disposal groups held for sale	in rule
0290Non-current assets and disposal groups held for sale › Valuation gains or (-) losses taken to equity	in rule
0300Non-current assets and disposal groups held for sale › Transferred to profit or loss	in rule
0310Non-current assets and disposal groups held for sale › 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

v1054_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 15607 · official

Regulation7

From the rows and columns of the cells involved.

Other acts

IFRS 5.38 IAS 1.7 IAS 1.92 IAS 1.93 IAS 1.94 IAS 1.95 IFRS 5.IG Example 12

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.