v903528_h

warningactivecross-template · F 20.03 ↔ F 45.023 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_45.02, r0050, c0010} = {tF_20.03, r0130, c0010} + {tF_20.03, r0130, c0020}

Precondition p_1530 (its meaning is not in the data yet)

Cells involved

F 20.03 Geographical breakdown of main income statement items by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0130Gains or (-) losses on derecognition of non financial assets other than held for sale, net	in rule	in rule

F 45.02 Gains or losses on derecognition of non-financial assets

Open template →

	c0010Current period
0050Gains or (-) losses on derecognition of non-financial assets other than held for sale	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

v903528_h

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 20947 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §270 F 20.03 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.
Annex V Part 2 §313 F 45.02 c0010
‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere.

Other acts

IAS 1.34

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v0980_mwarning2
{r0250} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150} - {r0160} - {r0165} - {r0170} + {r0171} - {r0175} - {r0180} - {r0190} - {r0200} - {r0210} + {r0220} + {r0230} + {r0240}
v1732_mwarning2
{r0155} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}
v903503_hwarning2
with{default: 0, interval: true}: {tF_02.00, r0330, c0010} = {tF_20.03, r0130, c0010} + {tF_20.03, r0130, c0020}
v903522_hwarning2
with{default: 0, interval: true}: {tF_02.00.dp, r0330, c0010} = {tF_20.03, r0130, c0010} + {tF_20.03, r0130, c0020}
v1139_mwarning1
{r0050} = {r0010} + {r0020} + {r0030} + {r0040}

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.