v5022_m

warningactivewithin F 01.039 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_01.03, c0010, default: 0, interval: true}: {r0095} = {r0100} + {r0110} + {r0120} + {r0122} + {r0124} + {r0320} + {r0330} + {r0360}

EBA description {r0095} = {r0100} + {r0110} + {r0120} + {r0122} + {r0124} + {r0320} + {r0330} + {r0360}

Precondition p_270 (its meaning is not in the data yet)

Cells involved

F 01.03 Balance Sheet Statement [Statement of Financial Position]: Equity

Open template →

	c0010Carrying amount
0095Accumulated other comprehensive income › Items that will not be reclassified to profit and loss	in rule
0100Items that will not be reclassified to profit and loss › Tangible assets	in rule
0110Items that will not be reclassified to profit and loss › Intangible assets	in rule
0120Items that will not be reclassified to profit and loss › Actuarial gains or loss on defined benefit pension plans	in rule
0122Items that will not be reclassified to profit and loss › Non-current assets and disposal groups classified as held for sale	in rule
0124Items that will not be reclassified to profit and loss › Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates	in rule
0320Items that will not be reclassified to profit and loss › Changes in fair value of equity instruments measured at fair value through other comprehensive income	in rule
0330Items that will not be reclassified to profit and loss › Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income	in rule
0360Items that will not be reclassified to profit and loss › Change in fair value of a financial liability at fair value through profit or loss that is attributable to changes in the credit risk of that liability	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

v5022_m

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 16396 · official

Regulation24

From the rows and columns of the cells involved.

Annex V Part 2 §21 F 01.03 r0320
‘Fair value changes of equity instruments measured at fair value through other comprehensive income’ shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income.
Annex V Part 2 §22 F 01.03 r0330
‘Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income’ shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item)’ and the accumulated variations of the fair value of the hedging derivative reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument)’ (IFRS 9.6.5.3 and IFRS 9.6.5.8).
Annex V Part 2 §23 F 01.03 r0360
‘Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk’ shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently.

Other acts

IAS 1.82A(a)IAS 16.39 IAS 16.40 IAS 16.41 IAS 38.85 IAS 38.86 IAS 38.87 IAS 1.7 IAS 1.IG6 IAS 19.120(c)IFRS 5.38 IFRS 5.IG Example 12 IAS 28.10 IAS 1.7(d)IFRS 9.5.7.5 IFRS 9.B5.7.1 IAS 1.7(e)IFRS 9.6.5.3 IFRS 7.24C IAS 1.7(f)IFRS 9.5.7.7

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v0779_mwarning1
{r0090} = {r0095} + {r0128}

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.