v904500_m

warningactivewithin F 45.02.15 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_45.02.1, c0010, default: 0, interval: true}: {r0050} = {r0010} + {r0020} + {r0030} + {r0040}

Precondition p_1814 (its meaning is not in the data yet)

Cells involved

F 45.02.1 Gains or losses on derecognition of non-financial assets (IFRS 18-compliant)

Open template →

	c0010Operating
0010TOTAL › Property, Plant and Equipment	in rule
0020TOTAL › Investment property	in rule
0030TOTAL › Intangible assets	in rule
0040TOTAL › Other assets	in rule
0050TOTAL	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

v904500_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 1010000562 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 2 §313 F 45.02.1 r0050, 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 16.68 IAS 16.71 IAS 40.69 IFRS 18.B27(a)IFRS 18.B79€IAS 38.113 IAS 38.114 IAS 38.115 IAS 38.115A IFRS 18.B27

Controls—

No other rule uses these cells.

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.