v3953_s

warningactivewithin F 16.0711 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.07.a, default: null, interval: false}: {r*, c0010} >= 0

EBA description with {tF_16.07.a, default: null, interval: false}: {r*, c0010} >= 0

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 →

	c0010Additions
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
0100Total › Impairment or (-) reversal of impairment on non-financial assets	in rule
0110Impairment or (-) reversal of impairment on non-financial assets › Property, plant and equipment	in rule
0120Impairment or (-) reversal of impairment on non-financial assets › Investment properties	in rule
0130Impairment or (-) reversal of impairment on non-financial assets › Goodwill	in rule
0140Impairment or (-) reversal of impairment on non-financial assets › Other intangible assets	in rule
0145Impairment or (-) reversal of impairment on non-financial assets › Other	in rule
0150Total	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

v3953_s

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 14443 · official

Regulation28

From the rows and columns of the cells involved.

Annex V Part 2 §208 F 16.07 c0010
‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income.

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 IAS 36.126(a)IAS 36.126(b)IAS 16.73(e)(v)IAS 16.73(e)(vi)IAS 40.79(d)(v)IAS 36.10b IAS 36.88 IAS 36.89 IAS 36.90 IAS 36.91–95 IAS 36.96 IAS 36.97 IAS 36.98 IAS 36.99 IAS 36.124 IFRS 3.B67(d)(v)IAS 38.118(e)(iv)IAS 38.118(e)(v)

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v0885_mwarning6
with {tF_16.07.a, c0010, default: 0, interval: true}: {r0100} = sum ({r0110-0145})
v0882_merror4
{r0060} = sum(r0070-0090)
v0886_merror3
{r0150} = {r0060} + {r0100}
v1333_mwarning1
sum({F 16.07.a, r0110, (c0010-0020)}) = {F 02.00, r0530, c0010}
v1334_mwarning1
sum({F 16.07.a, r0120, (c0010-0020)}) = {F 02.00, r0540, c0010}
v1335_mwarning1
{F 16.07.a, r0130, c0010} = {F 02.00, r0550, 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.