v904001_m

warningactivewithin F 16.07.17 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.07.1.b, c0040, default: 0, interval: true}: {r0100} = {r0110} + {r0120} +{r0130} + {r0140} + {r0141} + {r0145}

Precondition p_1741 (its meaning is not in the data yet)

Cells involved

F 16.07.1 Impairment on non-financial assets

Open template →

	c0040Accumulated impairment
0100TOTAL › Impairment or (-) reversal of impairment on non-financial assets	in rule
0110Impairment or (-) reversal of impairment on non-financial assets › Property, plant and equipment	in rule
0120Impairment or (-) reversal of impairment on non-financial assets › Investment properties	in rule
0130Impairment or (-) reversal of impairment on non-financial assets › Goodwill	in rule
0140Impairment or (-) reversal of impairment on non-financial assets › Other intangible assets	in rule
0141Impairment or (-) reversal of impairment on non-financial assets › Intangible assets	in rule
0145Impairment or (-) reversal of impairment on non-financial assets › Other	in rule

Scope by module

Module	Severity	Status	From
IFRS18DP 1.0.0	warning	active	2027-03-31
IFRS18 1.0.0	warning	active	2027-03-31

VALIDATION RULE

v904001_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000559 · official

Regulation16

From the rows and columns of the cells involved.

Other acts

IAS 36.126(a)IAS 36.126(b)IAS 16.73(e)(v)IAS 16.73(e)(vi)IAS 40.79(d)(v)IAS 36.10b IAS 36.88 IAS 36.89 IAS 36.90 IAS 36.91–95 IAS 36.96 IAS 36.97 IAS 36.98 IAS 36.99 IAS 36.124 IFRS 3.B67(d)(v)

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v905383_swarning7
with {tF_16.07.1.b, default: null, interval: false}: {r*, c0040} <= 0
v904002_mwarning1
with{tF_16.07.1.b, c0040, default: 0, interval: true}: {r0150} = {r0060} + {r0100}

Interpretation—

No EBA Q&A cites this rule.

Changes1

4.2.1 → 4.4NEW
This rule did not exist in release 4.2.1.

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.