v5024_m

warningactivewithin F 00.014 cells · specific checkprecondition on F 00.01

Expression · DPM 2.0, verbatim

with {c0010, interval: true}: if ( {tF_00.01, r0010, default: ""} = [eba_AS:x2] ) then ( {tF_02.00, r0425, default: 0} = sum ({tF_02.00, r0426-0427, default: 0}) ) endif

EBA description if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 02.00, r0425, c0010} = sum({F 02.00, c0010, (r0426-0427)})

Precondition p_277 (its meaning is not in the data yet)

Cells involved

F 00.01 Nature of Report (FINREP)

Open template →

	c0010Nature of Report
0010Accounting framework	in rule

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0425Profit or (-) loss before tax from continuing operations › Modification gains or (-) losses, net	in rule
0426Modification gains or (-) losses, net › Financial assets at fair value through other comprehensive income	in rule
0427Modification gains or (-) losses, net › Financial assets at amortised cost	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

v5024_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 16398 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 2 §49 F 02.00 r0425
‘Modification gains or (-) losses, net’ shall include the amounts arising from adjusting the gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows (IFRS 9.5.4.3 and Appendix A). The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.

Other acts

IFRS 9.5.4.3 IFRS 9.Appendix A IFRS 7.35J

Controls93

93 other rules use at least one of these cells.

Other rules on the same cells

e4432_ewarning1
count({F 00.01, r0010, c0010}) > 0
v0787_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0010, c0010} = sum({F 02.00, c0010, (r0020-0085)})
v0788_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0090, c0010} = sum({F 02.00, c0010, (r0100-0145)})
v0789_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0160, c0010} = sum({F 02.00, c0010, (r0170-0192)})
v0790_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 02.00, r0220, c0010} = sum({F 02.00, c0010, (r0231-0270)})
v0793_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0460, c0010} = sum({F 02.00, c0010, (r0481-0491)})
v0795_mwarning1
{r0610} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0590} + {r0600}
v0831_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 08.01.a, r0010, c0010} = {F 10.00, r0290, c0020}
v09022_mwarning1
{P 04.01, r425, c010} = {F 02.00, r0425, c0010}
v0937_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0140, (c0010-0030)}) = {F 01.01, r0240, c0010}
v0948_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0250, (c0010-0030)}) = {F 01.02, r0150, c0010}
v10610_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0005, c0020} = {F 18.00.a, r0005, c0056} + {F 18.00.a, r0005, c0057} + {F 18.00.a, r0005, c0058})
v10612_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0005, c0140} = +{F 18.00.b, r0005, c0141} + {F 18.00.b, r0005, c0142} + {F 18.00.b, r0005, c0143})
v1103_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 21.00, r0070, c0010} = sum({F 21.00, c0010, (r0080-0090)})
v12017_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0010, c0140} = +{F 18.00.b, r0010, c0141} + {F 18.00.b, r0010, c0142} + {F 18.00.b, r0010, c0143})
v12018_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0020, c0140} = +{F 18.00.b, r0020, c0141} + {F 18.00.b, r0020, c0142} + {F 18.00.b, r0020, c0143})
v12019_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0030, c0140} = +{F 18.00.b, r0030, c0141} + {F 18.00.b, r0030, c0142} + {F 18.00.b, r0030, c0143})
v12020_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0040, c0140} = +{F 18.00.b, r0040, c0141} + {F 18.00.b, r0040, c0142} + {F 18.00.b, r0040, c0143})
v12021_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0050, c0140} = +{F 18.00.b, r0050, c0141} + {F 18.00.b, r0050, c0142} + {F 18.00.b, r0050, c0143})
v12022_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0060, c0140} = +{F 18.00.b, r0060, c0141} + {F 18.00.b, r0060, c0142} + {F 18.00.b, r0060, c0143})
v12023_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0070, c0140} = +{F 18.00.b, r0070, c0141} + {F 18.00.b, r0070, c0142} + {F 18.00.b, r0070, c0143})
v12024_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0080, c0140} = +{F 18.00.b, r0080, c0141} + {F 18.00.b, r0080, c0142} + {F 18.00.b, r0080, c0143})
v12025_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0090, c0140} = +{F 18.00.b, r0090, c0141} + {F 18.00.b, r0090, c0142} + {F 18.00.b, r0090, c0143})
v12026_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0100, c0140} = +{F 18.00.b, r0100, c0141} + {F 18.00.b, r0100, c0142} + {F 18.00.b, r0100, c0143})
v12027_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0110, c0140} = +{F 18.00.b, r0110, c0141} + {F 18.00.b, r0110, c0142} + {F 18.00.b, r0110, c0143})

+ 68 more: see them lit in the grid of F 02.00.

Interpretation1

2025_7655

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.