v23436_h

warningactivecross-template · F 20.03 ↔ F 45.033 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_45.03, r0050, c0010} = {tF_20.03, r0140, c0010} + {tF_20.03, r0140, c0020}

Precondition p_830 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0140Other operating income	in rule	in rule

F 45.03 Other operating income and expenses

Open template →

	c0010Income
0050Other operating income and expenses	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	active	2024-12-31
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

v23436_h

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 10073 · official

Regulation4

From the rows and columns of the cells involved.

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.
Annex V Part 2 §314 F 20.03 r0140 · F 45.03 r0050
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Annex V Part 2 §315 F 20.03 r0140 · F 45.03 r0050
‘Operating leases other than investment property’ shall include, for the column ‘income’ the returns obtained, and for the column ‘expenses’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
Annex V Part 2 §316 F 20.03 r0140 · F 45.03 r0050
Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other operating income. Other’ or ‘Other operating expenses. Other’

Controls7

7 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}
v1732_mwarning2
{r0155} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}
v3962_swarning2
with {tF_20.03, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0140, r0150, r0160, r0165, r0170, r0220)} >= 0
v903501_hwarning2
with{default: 0, interval: true}: {tF_02.00, r0340, c0010} = {tF_20.03, r0140, c0010} + {tF_20.03, r0140, c0020}
v903517_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0340, c0010} = {tF_20.03, r0140, c0010} + {tF_20.03, r0140, c0020}
v1140_mwarning1
{r0050} = {r0010} + {r0020} + {r0030} + {r0040}
v3989_swarning1
with {tF_45.03, default: null, interval: false}: {r*, c*} >= 0

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.