v904514_m

warningactivewithin F 02.014 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0430} = {r0435} + {r0440} + {r0450}

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
0430OPERATING PROFIT or LOSS › (Provisions or (-) reversal of provisions)	in rule
0435(Provisions or (-) reversal of provisions) › (Payment commitments to resolution funds and deposit guarantee schemes)	in rule
0440(Provisions or (-) reversal of provisions) › (Commitments and guarantees given)	in rule
0450(Provisions or (-) reversal of provisions) › (Other provisions)	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

v904514_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 1010000577 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §48i F 02.01 r0435
‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard.
Annex V Part 2 §50 F 02.01 r0440
‘Provisions or (-) reversal of provisions. Commitments and guarantees given’ shall include the net charges in the ‘Statement of profit or loss’ for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD. Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in ‘Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net’. Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.

Other acts

IAS 37.59 IAS 37.84 IFRS 18.B79(c)IFRS 18.B79(f)IFRS 18.B79(g)IFRS 9.4.2.1(c)IFRS 9.4.2.1(d)IFRS 9.Appendix.B2.5 IAS 37 IFRS 17

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v904521_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0582} = {r0355} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0581}
v905316_hwarning1
Generated by subcategory(ies): GA12.
v905338_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.