v1713_m

warningactivewithin F 16.074 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.07.b, c0040, default: 0, interval: true}: {r0060} = sum ({r0070-0090})

EBA description {r0060} = sum(r0070-0090)

Precondition p_364 (its meaning is not in the data yet)

Cells involved

F 16.07 Impairment on financial and non-financial assets

Open template →

	c0040Accumulated impairment
0060Total › Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates	in rule
0070Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates › Subsidiaries	in rule
0080Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates › Joint ventures	in rule
0090Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates › Associates	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

v1713_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15763 · official

Regulation9

From the rows and columns of the cells involved.

Other acts

IAS 28.40 IAS 28.41 IAS 28.41A IAS 28.41B IAS 28.41C IAS 28.42 IAS 28.43 IFRS 10.Appendix A IAS 28.3

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v3956_swarning4
with {tF_16.07.b, default: null, interval: false}: {r*, c0040} <= 0
v0887_merror1
{r0150} = {r0060} + {r0100}

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.