v1334_m

warningactivecross-template · F 02.00 ↔ F 16.073 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_16.07.a, r0120, c*}) = {tF_02.00, r0540, c0010}

EBA description sum({F 16.07.a, r0120, (c0010-0020)}) = {F 02.00, r0540, c0010}

Precondition p_283 (its meaning is not in the data yet)

Cells involved

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0540(Impairment or (-) reversal of impairment on non-financial assets) › (Investment properties)	in rule

F 16.07 Impairment on financial and non-financial assets

Open template →

	c0010Additions	c0020Reversals
0120Impairment or (-) reversal of impairment on non-financial assets › Investment properties	in rule	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

v1334_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15721 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §208 F 16.07 c0010, c0020
‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income.

Other acts

IAS 40.79(d)(v)

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v0794_mwarning1
{r0520} = sum(r0530-0570)
v0884_mwarning1
with {tF_16.07.a, c0020, default: 0, interval: true}: {r0100} = sum ({(r0110, r0120, r0140, r0145)})
v0885_mwarning1
with {tF_16.07.a, c0010, default: 0, interval: true}: {r0100} = sum ({r0110-0145})
v3953_swarning1
with {tF_16.07.a, default: null, interval: false}: {r*, c0010} >= 0
v3954_swarning1
with {tF_16.07.a, c0020, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0140, r0145, r0150)} <= 0

Interpretation1

2013_609

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.