v1335_m

warningactivecross-template · F 02.00 ↔ F 16.072 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_16.07.a, r0130} = {tF_02.00, r0550}

EBA description {F 16.07.a, r0130, c0010} = {F 02.00, r0550, 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
0550(Impairment or (-) reversal of impairment on non-financial assets) › (Goodwill)	in rule

F 16.07 Impairment on financial and non-financial assets

Open template →

	c0010Additions
0130Impairment or (-) reversal of impairment on non-financial assets › Goodwill	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

v1335_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 15722 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §208 F 16.07 c0010
‘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

IFRS 3.B67(d)(v)IAS 36.124 IAS 36.10b IAS 36.88 IAS 36.89 IAS 36.90 IAS 36.91–95 IAS 36.96 IAS 36.97 IAS 36.98 IAS 36.99

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v0794_mwarning1
{r0520} = sum(r0530-0570)
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

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.