v6301_m

warningactivewithin F 02.003 cells · specific check

Expression · DPM 2.0, verbatim

not ( isnull ({tF_02.00, (r0010, r0090, r0670), c0010, default: null, interval: false}) )

EBA description {c0010} != empty

Precondition p_276 (its meaning is not in the data yet)

Cells involved

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0010TOTAL OPERATING INCOME, NET › Interest income	in rule
0090TOTAL OPERATING INCOME, NET › (Interest expense)	in rule
0670Attributable to owners of the parent › Profit or (-) loss for the year	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

v6301_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 16842 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 02.00 r0010, r0090
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’.

Other acts

IAS 1.97 IAS 1.81A(a)

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v0795_mwarning2
{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}
v1699_mwarning2
{r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}
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)})
v09004_mwarning1
{P 04.01, r010, c010} = {F 02.00, r0010, c0010}
v09005_mwarning1
{P 04.01, r090, c010} = {F 02.00, r0090, c0010}
v09033_mwarning1
{P 04.01, r670, c010} = {F 02.00, r0670, c0010}
v09034_mwarning1
{P 04.02, r010, c010} = {F 02.00, r0010, c0010}
v09035_mwarning1
{P 04.02, r090, c010} = {F 02.00, r0090, c0010}
v09049_mwarning1
{P 04.02, r670, c010} = {F 02.00, r0670, c0010}
v09270_mwarning1
with {default: 0, interval: true}: {tR_01.00, r0030, c0090} = {tF_02.00, r0670, c0010}
v1372_mwarning1
sum({F 31.02, r0010, (c0010-0050)}) <= {F 02.00, r0010, c0010}
v1373_mwarning1
sum({F 31.02, r0020, (c0010-0050)}) <= {F 02.00, r0090, c0010}
v903646_hwarning1
Generated by subcategory(ies): new_RP17.
v903647_hwarning1
Generated by subcategory(ies): new_RP17.

Interpretation1

2021_5705

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.