v8715_m

warningactivecross-template · F 01.03 ↔ F 03.003 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: null, interval: false}: if ( not ( isnull ({tF_03.00, r0020}) ) ) then ( not ( isnull ({tF_01.03, r0090}) ) or not ( isnull ({tF_01.03, r0280}) ) ) endif

EBA description if {F 03.00, r0020, c0010} != empty then {F 01.03, r0090, c0010} != empty or {F 01.03, r0280, c0010} != empty

Precondition p_274 (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
0090Total equity › Accumulated other comprehensive income	in rule
0280Minority interests [Non-controlling interests] › Accumulated Other Comprehensive Income	in rule

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0020Other comprehensive income	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

v8715_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17588 · official

Regulation3

From the rows and columns of the cells involved.

Other acts

CRR art 4 1(100)IAS 1.7 IAS 1.IG6

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v0779_mwarning1
{r0090} = {r0095} + {r0128}
v0780_mwarning1
{r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}
v1049_mwarning1
{r0020} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0081} + {r0083} + {r0086} + {r0090} + {r0110} + {r0150} + {r0190} + {r0231} + {r0241} + {r0280} + {r0320} + {r0330}
v1317_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0050} = time_shift({tF_01.03, r0090, c0010}, A, 1, refPeriod)
v1326_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0120} = time_shift({tF_01.03, r0280, c0010}, A, 1, refPeriod)

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.