v1373_m

warningactivecross-template · F 02.00 ↔ F 31.026 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_31.02, r0020, c*}) <= {tF_02.00, r0090, c0010}

EBA description sum({F 31.02, r0020, (c0010-0050)}) <= {F 02.00, r0090, c0010}

Precondition p_285 (its meaning is not in the data yet)

Cells involved

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0090TOTAL OPERATING INCOME, NET › (Interest expense)	in rule

F 31.02 Related parties: expenses and income generated by transactions with

Open template →

	c0010Parent and parent entities with joint control or significant influence	c0020Subsidiaries and other entities of the same group	c0030Associates and joint ventures	c0040Key management of the instruction or its parent	c0050Other related parties
0020Interest expenses	in rule	in rule	in rule	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

v1373_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 15724 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 02.00 r0090 · F 31.02 r0020
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.

Other acts

IAS 1.97 IAS 24.18(a)IAS 24.19(a)IAS 24.19(b)IAS 24.19(c)IAS 24.19(d)IAS 24.19(e)IAS 24.19(f)IAS 24.19(g)

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v3975_swarning5
with {tF_31.02, c*, default: null, interval: false}: {r0010-0050} >= 0
v0788_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0090, c0010} = sum({F 02.00, c0010, (r0100-0145)})
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}
v09005_mwarning1
{P 04.01, r090, c010} = {F 02.00, r0090, c0010}
v09035_mwarning1
{P 04.02, r090, c010} = {F 02.00, r0090, c0010}
v1699_mwarning1
{r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}
v6301_mwarning1
{c0010} != empty

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.