v904507_m

warningactivewithin F 02.016 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0605} = {r0582} + {r0590} + {r0591} + {r0599} + {r0604}

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
0582OPERATING and INVESTING PROFIT or LOSS › OPERATING PROFIT or LOSS	in rule
0590OPERATING and INVESTING PROFIT or LOSS › Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method	in rule
0591OPERATING and INVESTING PROFIT or LOSS › Income or (-) expenses on investing financial assets	in rule
0599OPERATING and INVESTING PROFIT or LOSS › Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets	in rule
0604OPERATING and INVESTING PROFIT or LOSS › Profit or (-) loss from investing non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	in rule
0605PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS › OPERATING and INVESTING PROFIT or LOSS	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

v904507_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 1010000570 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §54 F 02.01 r0590
The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within ‘Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method’. According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities. The impairment on those investments shall be reported in ‘(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)’. Gains or losses on derecognition of these investments shall be reported in accordance with paragraph 55 and 56of this Part.
Annex V Part 2 §54ii F 02.01 r0599
not in the text
Annex V Part 2 §55 F 02.01 r0604
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.

Other acts

IFRS 18.69(a)IFRS 18.IE13 IFRS 18.54 IFRS 18.B47 IFRS 5.37

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v904508_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0610} = {r0605} + {r0606}
v904516_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904517_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}
v904521_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0582} = {r0355} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0581}
v904538_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0590, c0010} = {tF_20.03.1, r0230, c0010} + {tF_20.03.1, r0230, c0020}
v904621_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0610} = {r0605} + {r0606}
v904624_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904625_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}
v905309_hwarning1
Generated by subcategory(ies): GA12.
v905319_hwarning1
Generated by subcategory(ies): GA12.
v905332_hwarning1
Generated by subcategory(ies): GA12.
v905341_hwarning1
Generated by subcategory(ies): GA12.

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.