v904504_m

warningactivewithin F 02.015 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0160} = {r0170} + {r0175} + {r0191} + {r0192}

Precondition p_1737 (its meaning is not in the data yet)

Cells involved

F 02.01 Statement of profit or loss (IFRS 18-compliant)

Open template →

	c0010Current period
0160TOTAL OPERATING INCOME, NET › Dividend income	in rule
0170Dividend income › Financial assets held for trading	in rule
0175Dividend income › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0191Dividend income › Financial assets at fair value through other comprehensive income	in rule
0192Dividend income › Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	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

v904504_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 1010000567 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §40 F 02.01 r0160, r0170, r0175
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used.
Annex V Part 2 §41 F 02.01 r0191
Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the reporting reference period and dividends related to instruments held at the end of the reporting reference period.
Annex V Part 2 §42 F 02.01 r0192
Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of those investments where they are accounted for using other than the equity method.

Other acts

IFRS 7.20(a)(i)IFRS 7.B5(e)IFRS 9.5.7.1A IFRS 7.20(a)(ii)IFRS 9.4.1.2A

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v905429_swarning5
with {tF_02.01, c0010, default: null, interval: false}: {(r0010, r0020, r0025, r0030, r0041, r0051, r0081, r0085, r0090, r0100, r0110, r0120, r0141, r0145, r0150, r0160, r0170, r0175, r0191, r0192, r0200, r0210, r0340, r0350, r0360, r0370, r0380, r0385, r0390, r0400, r0410, r0415, r0420, r0421, r0580, r0592, r0593)} >= 0
v904520_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}
v905401_swarning1
with {tF_02.01.dp, c0010, default: null, interval: false}: {(r0010, r0090, r0150, r0160, r0200, r0210, r0340, r0350, r0360, r0370, r0390, r0580, r0592, r0593)} >= 0

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.