v904515_m

warningactivewithin F 02.013 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0460} = {r0481} + {r0491}

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
0460OPERATING PROFIT or LOSS › (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	in rule
0481(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) › (Financial assets at fair value through other comprehensive income)	in rule
0491(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) › (Financial assets at amortised cost)	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

v904515_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 1010000578 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 2 §51 F 02.01 r0460
Under IFRS, ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables (IFRS 9.5.5.15).
Annex V Part 2 §53 F 02.01 r0460
‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’ shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.

Other acts

IFRS 7.20(a)(viii)IFRS 9.5.4.4 IFRS 9.5.5.1 IFRS 9.5.5.2 IFRS 9.5.5.8

Controls2

2 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}
v904537_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0460, c0010} = {tF_20.03.1, r0190, c0010} + {tF_20.03.1, r0190, c0020}

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.