v8104_m

warningactivewithin F 42.0022 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_42.00, r*, default: 0, interval: true}: {c0020} <= {c0010}

EBA description {c0020} <= {c0010}

Precondition p_488 (its meaning is not in the data yet)

Cells involved

F 42.00 Tangible and intangible assets: carrying amount by measurement method

Open template →

	c0010Carrying amount	c0020Of which: right-of-use assets
0010Property plant and equipment	in rule	in rule
0015Property plant and equipment › Of which: software assets	in rule	in rule
0020Property plant and equipment › Revaluation model	in rule	in rule
0030Property plant and equipment › Cost model	in rule	in rule
0040Investment property	in rule	in rule
0050Investment property › Fair value model	in rule	in rule
0060Investment property › Cost model	in rule	in rule
0070Other intangible assets	in rule	in rule
0075Other intangible assets › Of which: software assets	in rule	in rule
0080Revaluation model	in rule	in rule
0090Cost model	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

v8104_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17484 · official

Regulation55

From the rows and columns of the cells involved.

Annex V Part 2 §303 F 42.00 r0015, r0070, r0075
‘Other intangible assets’ shall include all intangible assets other than goodwill. Software assets shall be reported within ‘Other intangible assets’ or within ‘Property, plant and equipment’ in accordance with the applicable accounting framework.
Annex V Part 2 §303i F 42.00 c0020
Where the institution assumes the role of a lessee, it shall provide separate information on lease assets (right-of-use assets).

Other acts

IAS 16.6 IAS 16.29 IAS 1.54(a)IAS 38.4 IAS 16.31 IAS 16.73(a)IAS 16.73(d)IAS 16.30 IAS 40.5 IAS 40.30 IAS 1.54(b)IAS 40.33 IAS 40.34 IAS 40.35 IAS 40.36–39 IAS 40.40 IAS 40.40A IAS 40.41 IAS 40.42–47 IAS 40.48 IAS 40.49 IAS 40.50 IAS 40.51 IAS 40.52 IAS 40.53 IAS 40.53A IAS 40.53B IAS 40.54 IAS 40.55 IAS 40.76 IAS 40.56 IAS 40.79(c)IAS 38.8 IAS 38.118 IAS 38.122 IAS 38.9 IAS 38.75 IAS 38.76 IAS 38.77 IAS 38.78 IAS 38.79 IAS 38.80 IAS 38.81 IAS 38.82 IAS 38.83 IAS 38.84 IAS 38.85 IAS 38.86 IAS 38.87 IAS 38.124(a)(ii)IAS 38.74 IFRS 16.47(a)IFRS 16.53(j)

Controls14

14 other rules use at least one of these cells.

Other rules on the same cells

v3982_serror22
with {tF_42.00, default: null, interval: false}: {r*, c*} >= 0
v1099_merror6
{r0070} = {r0080} + {r0090}
v09643_mwarning4
{r0015} <= {r0010}
v09644_mwarning4
{r0075} <= {r0070}
v1107_mwarning1
{F 21.00, r0010, c0010} <= {F 42.00, r0010, c0010}
v1108_mwarning1
{F 21.00, r0020, c0010} <= {F 42.00, r0020, c0010}
v1109_mwarning1
{F 21.00, r0030, c0010} <= {F 42.00, r0030, c0010}
v1110_mwarning1
{F 21.00, r0040, c0010} <= {F 42.00, r0040, c0010}
v1111_mwarning1
{F 21.00, r0050, c0010} <= {F 42.00, r0050, c0010}
v1112_mwarning1
{F 21.00, r0060, c0010} <= {F 42.00, r0060, c0010}
v1113_mwarning1
{F 21.00, r0070, c0010} <= {F 42.00, r0070, c0010}
v1114_mwarning1
{F 21.00, r0080, c0010} <= {F 42.00, r0080, c0010}
v1115_mwarning1
{F 21.00, r0090, c0010} <= {F 42.00, r0090, c0010}
v903203_hwarning1
with{c0010, default: 0, interval: true}: {tF_01.01.dp, r0320} = {tF_42.00, r0075}

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.