v3989_s

warningactivewithin F 45.0310 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_45.03, default: null, interval: false}: {r*, c*} >= 0

EBA description with {tF_45.03, default: null, interval: false}: {r*, c*} >= 0

Precondition p_497 (its meaning is not in the data yet)

Cells involved

F 45.03 Other operating income and expenses

Open template →

	c0010Income	c0020Expenses
0010Changes in fair value in tangible assets measured using the fair value model	in rule	in rule
0020Investment property	in rule	in rule
0030Operating leases other investment property	in rule	in rule
0040Other	in rule	in rule
0050Other operating income and expenses	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

v3989_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 14594 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 2 §314 F 45.03 r0010, r0020, 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 45.03 r0030, 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 45.03 r0040, 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’

Other acts

IAS 40.76(d)IAS 40.75(f)IFRS 16.81 IFRS 16.82

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v1140_mwarning10
{r0050} = {r0010} + {r0020} + {r0030} + {r0040}
v23435_hwarning1
with{default: 0, interval: true}: {tF_45.03, r0050, c0020} = {tF_20.03, r0150, c0010} + {tF_20.03, r0150, c0020}
v23436_hwarning1
with{default: 0, interval: true}: {tF_45.03, r0050, 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.