v3975_s

warningactivewithin F 31.0225 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_31.02, c*, default: null, interval: false}: {r0010-0050} >= 0

EBA description with {tF_31.02, c*, default: null, interval: false}: {r0010-0050} >= 0

Precondition p_458 (its meaning is not in the data yet)

Cells involved

F 31.02 Related parties: expenses and income generated by transactions with

Open template →

	c0010Parent and parent entities with joint control or significant influence	c0020Subsidiaries and other entities of the same group	c0030Associates and joint ventures	c0040Key management of the instruction or its parent	c0050Other related parties
0010Interest Income	in rule	in rule	in rule	in rule	in rule
0020Interest expenses	in rule	in rule	in rule	in rule	in rule
0030Dividend income	in rule	in rule	in rule	in rule	in rule
0040Fee and commission income	in rule	in rule	in rule	in rule	in rule
0050Fee and commission expenses	in rule	in rule	in rule	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

v3975_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 14607 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 31.02 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 31.02 r0030
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.

Other acts

IAS 24.18(a)IAS 1.97 IFRS 7.20(c)IAS 24.19(a)IAS 24.19(b)IAS 24.19(c)IAS 24.19(d)IAS 24.19(e)IAS 24.19(f)IAS 24.19(g)

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v1372_mwarning5
sum({F 31.02, r0010, (c0010-0050)}) <= {F 02.00, r0010, c0010}
v1373_mwarning5
sum({F 31.02, r0020, (c0010-0050)}) <= {F 02.00, r0090, c0010}
v1375_mwarning5
sum({F 31.02, r0040, (c0010-0050)}) <= {F 02.00, r0200, c0010}
v1376_mwarning5
sum({F 31.02, r0050, (c0010-0050)}) <= {F 02.00, r0210, c0010}

Interpretation1

2019_5005

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.