v3988_s

warningnot activewithin F 44.037 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_44.03, default: null, interval: false}: {r*, c0010} >= 0

EBA description with {tF_44.03, default: null, interval: false}: {r*, c0010} >= 0

Precondition p_493 (its meaning is not in the data yet)

Cells involved

F 44.03 Staff expenses by type of benefits

Open template →

	c0010Current period
0010Pension and similar expenses	in rule
0020Share based payments	in rule
0030Wages and salaries	in rule
0040Social security contributions	in rule
0050Severance payments	in rule
0060Other types of staff expenses	in rule
0070STAFF EXPENSES	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	not active	2026-03-31
FINREP9DP 1.0.0	warning	not active	2026-03-31
FINREP9DP 1.1.0	warning	not active	2026-03-31

VALIDATION RULE

v3988_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 21220 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §311 F 44.03 r0010, r0020, r0030, r0040, r0050, r0060
For reporting of staff expenses by type of benefits, the following definitions shall be used: (a) ‘Pension and similar expenses’ shall include the amount recognised in the period as staff expenses for any post-employment benefit obligations (both defined contribution plans and defined benefit plans), including post-employment-related contributions to social security funds (pension funds) maintained by the government or social security entities; (b) ‘Share based payments’ shall include the amount recognised in the reference period as staff expenses for share based payments; (c) ‘Wages and salaries’ shall include the remuneration of the institution’s employees for their labour or services, but shall exclude severance payments and remuneration in the form of share-based items which shall be reported in separate items; (d) ‘Social security contributions’ shall include contributions to social security funds, amounts paid to the government or to social security entities in order to receive a future social benefit, but shall exclude post-employment-related contributions to social security funds in terms of pensions (contributions to pension funds); (e) ‘Severance payments’ shall mean payments relating to the early termination of a contract and shall include termination benefits as defined in IAS 19.8; (f) ‘Other types of staff expenses’ shall include staff expenses that cannot be allocated to any of the categories above.

Other acts

IFRS 2.44 IAS 19.8

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v8105_mwarning7
{r0070} = sum(r0010, r0020, r0030, r0040, r0050, r0060)

Interpretation3

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.