v1343_m

warningactivecross-template · F 02.00 ↔ F 20.033 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_20.03, r0070, c*}) = {tF_02.00, r0220, c0010}

EBA description sum({F 20.03, r0070, (c0010-0020)}) = {F 02.00, r0220, c0010}

Precondition p_284 (its meaning is not in the data yet)

Cells involved

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0220TOTAL OPERATING INCOME, NET › Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net	in rule

F 20.03 Geographical breakdown of main income statement items by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0070Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	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

v1343_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 15727 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §45 F 02.00 r0220 · F 20.03 r0070
‘Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss’ shall not include gains on equity instruments that a reporting entity choses to measure at fair value through other comprehensive income (IFRS 9.5.7.1(b)).
Annex V Part 2 §270 F 20.03 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v903506_hwarning3
with{default: 0, interval: true}: {tF_02.00, r0220, c0010} = {tF_20.03, r0070, c0010} + {tF_20.03, r0070, c0020}
v903525_hwarning3
with{default: 0, interval: true}: {tF_02.00.dp, r0220, c0010} = {tF_20.03, r0070, c0010} + {tF_20.03, r0070, c0020}
v0980_mwarning2
{r0250} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150} - {r0160} - {r0165} - {r0170} + {r0171} - {r0175} - {r0180} - {r0190} - {r0200} - {r0210} + {r0220} + {r0230} + {r0240}
v1732_mwarning2
{r0155} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}
v6132_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0790_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 02.00, r0220, c0010} = sum({F 02.00, c0010, (r0231-0270)})
v0795_mwarning1
{r0610} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0590} + {r0600}
v09009_mwarning1
{P 04.01, r220, c010} = {F 02.00, r0220, c0010}
v1699_mwarning1
{r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}

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.