v3962_s

warningactivewithin F 20.0324 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.03, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0140, r0150, r0160, r0165, r0170, r0220)} >= 0

EBA description with {tF_20.03, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0140, r0150, r0160, r0165, r0170, r0220)} >= 0

Precondition p_404 (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
0010Interest income	in rule	in rule
0020(Interest expenses)	in rule	in rule
0030(Expenses on share capital repayable on demand)	in rule	in rule
0040Dividend income	in rule	in rule
0050Fee and commission income	in rule	in rule
0060(Fee and commission expenses)	in rule	in rule
0140Other operating income	in rule	in rule
0150(Other operating expenses)	in rule	in rule
0160(Administrative expenses)	in rule	in rule
0165(Cash contributions to resolution funds and deposit guarantee schemes)	in rule	in rule
0170(Depreciation)	in rule	in rule
0220Negative goodwill recognised in profit or loss	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

v3962_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14568 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 20.03 r0010, 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’.
Annex V Part 2 §40 F 20.03 r0040
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used.
Annex V Part 2 §48i F 20.03 r0165
‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard.
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, r0150
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, r0150
‘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’.

Show all (7)

Annex V Part 2 §316 F 20.03 r0140, r0150
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’

Other acts

IAS 1.97 IFRIC 2.11 IFRS 7.20(c)IAS 1.102 IAS 1.104 IFRS 3.B64(n)(i)

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v0980_mwarning24
{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_mwarning16
{r0155} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}
v09886_hwarning2
Hierarchy for the classification of the location of the location of the activities
v1355_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v1356_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v1362_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v23435_hwarning2
with{default: 0, interval: true}: {tF_45.03, r0050, c0020} = {tF_20.03, r0150, c0010} + {tF_20.03, r0150, c0020}
v23436_hwarning2
with{default: 0, interval: true}: {tF_45.03, r0050, c0010} = {tF_20.03, r0140, c0010} + {tF_20.03, r0140, c0020}
v903500_hwarning2
with{default: 0, interval: true}: {tF_02.00, r0350, c0010} = {tF_20.03, r0150, c0010} + {tF_20.03, r0150, c0020}
v903501_hwarning2
with{default: 0, interval: true}: {tF_02.00, r0340, c0010} = {tF_20.03, r0140, c0010} + {tF_20.03, r0140, c0020}
v903511_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0360, c0010} = {tF_20.03, r0160, c0010} + {tF_20.03, r0160, c0020}
v903512_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0580, c0010} = {tF_20.03, r0220, c0010} + {tF_20.03, r0220, c0020}
v903515_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0390, c0010} = {tF_20.03, r0170, c0010} + {tF_20.03, r0170, c0020}
v903516_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0350, c0010} = {tF_20.03, r0150, c0010} + {tF_20.03, r0150, c0020}
v903517_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0340, c0010} = {tF_20.03, r0140, c0010} + {tF_20.03, r0140, c0020}

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.