v1384_m

warningactivecross-template · F 03.00 ↔ F 46.003 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_46.00, r0200, (c0050, c0100)}) = {tF_03.00, r0360, c0010}

EBA description sum({F 46.00, r0200, ({c0050}, {c0100})}) = {F 03.00, r0360, c0010}

Precondition p_288 (its meaning is not in the data yet)

Cells involved

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0360Total comprehensive income for the year › Attributable to owners of the parent	in rule

F 46.00 Statement of changes in equity

Open template →

	c0050Accumulated Other Comprehensive Income	c0100Profit or (-) loss attributable to owners of the parent
0200Opening balance [current period] › Total comprehensive income for the year	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

v1384_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 15733 · official

Regulation7

From the rows and columns of the cells involved.

Other acts

IAS 1.83(b)(ii)IAS 1.IG6 IAS 1.106(d)(i)IAS 1.106(d)(ii)IAS 1.81A(c)IAS 1.106 IAS 1.106(a)

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v1763_mwarning2
{c0140} = {c0050} + {c0100} + {c0120} + {c0130}
v1056_herror1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v1064_mwarning1
{r0210} = {r0040} + {r0160} + {r0170} + {r0190} + {r0200}
v1065_mwarning1
{r0210} = {r0040} + {r0100} + {r0160} + {r0190} + {r0200}

Interpretation3

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.