v1359_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, r0190, c*}) = {tF_02.00, r0460, c0010}

EBA description sum({F 20.03, r0190, (c0010-0020)}) = {F 02.00, r0460, 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
0460Profit or (-) loss before tax from continuing operations › (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	in rule

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

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0190(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	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

v1359_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 15734 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §51 F 02.00 r0460 · F 20.03 r0190
Under IFRS, ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables (IFRS 9.5.5.15).
Annex V Part 2 §53 F 02.00 r0460 · F 20.03 r0190
‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.
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.

Other acts

IFRS 7.20(a)(viii)IFRS 9.5.4.4

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

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}
v0793_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0460, c0010} = sum({F 02.00, c0010, (r0481-0491)})
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}
v09025_mwarning1
{P 04.01, r460, c010} = {F 02.00, r0460, c0010}
v09043_mwarning1
{P 04.02, r460, c010} = {F 02.00, r0460, c0010}

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.