v1139_m

warningactivewithin F 45.025 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_45.02, c0010, default: 0, interval: true}: {r0050} = {r0010} + {r0020} + {r0030} + {r0040}

EBA description {r0050} = {r0010} + {r0020} + {r0030} + {r0040}

Precondition p_496 (its meaning is not in the data yet)

Cells involved

F 45.02 Gains or losses on derecognition of non-financial assets

Open template →

	c0010Current period
0010Property, Plant and Equipment	in rule
0020Investment property	in rule
0030Intangible assets	in rule
0040Other assets	in rule
0050Gains or (-) losses on derecognition of non-financial assets other than held for sale	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

v1139_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 15657 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 2 §313 F 45.02 c0010
‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere.

Other acts

IAS 16.68 IAS 16.71 IAS 40.69 IAS 1.34(a)IAS 1.98(d)IAS 38.113 IAS 38.114 IAS 38.115 IAS 38.115A IAS 1.34

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v903528_hwarning1
with{default: 0, interval: true}: {tF_45.02, r0050, c0010} = {tF_20.03, r0130, c0010} + {tF_20.03, r0130, c0020}

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.