v7808_m

warningactivewithin F 16.083 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.08, c0010, default: 0, interval: true}: {r0010} = sum ({r0020-0030})

EBA description {r0010} = sum(r0020, r0030)

Precondition p_365 (its meaning is not in the data yet)

Cells involved

F 16.08 Breakdown of selected statement of profit or loss items: Other administrative expenses

Open template →

	c0010Expenses
0010Information Technology expenses	in rule
0020Information Technology expenses › IT outsourcing	in rule
0030Information Technology expenses › IT expenses other than IT outsourcing expenses	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

v7808_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 17197 · official

Regulation2

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 2 §208i F 16.08 r0010, r0020, r0030
‘Information Technology expenses’ shall be the expenses made to deliver IT-enabled business processes, application services and infrastructure solutions for business outcomes, including costs related to the creation and maintenance of IT systems and excluding compensation for IT specialists on the institution’s payroll which shall be reported under staff expenses.
Annex V Part 2 §208ii F 16.08 r0020
Among the Information Technology expenses, ‘IT outsourcing’ shall mean IT expenses related to the use of external service providers. It shall not include expenses related to (i) pure staff services (agency staff) to the extent that the institution just hires staff temporarily and keeps full control of the delivered services and (ii) purely standardised operational hardware/software maintenance contracts on merely purchased assets.

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v8193_swarning3
with {tF_16.08, default: null, interval: false}: {r*, c0010} >= 0
v7809_mwarning1
{r0120} = sum(r0010, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110)

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.