v904516_m

warningactivewithin F 02.018 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} +  {r0595} + {r0596} - {r0597} + {r0598}

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
0591OPERATING and INVESTING PROFIT or LOSS › Income or (-) expenses on investing financial assets	in rule
0592Income or (-) expenses on investing financial assets › Interest income on investing assets and on any related financial instruments	in rule
0593Income or (-) expenses on investing financial assets › (Interest expense on investing assets and on any related financial instruments)	in rule
0594Income or (-) expenses on investing financial assets › Gains or (-) losses on derecognition of investing financial assets and on any related financial instruments not measured at fair value through profit or loss, net	in rule
0595Income or (-) expenses on investing financial assets › Gains or (-) losses on investing financial assets and on any related financial instruments measured at fair value through profit or loss, net	in rule
0596Income or (-) expenses on investing financial assets › Gains or (-) losses from hedge accounting related to investing assets, net	in rule
0597Income or (-) expenses on investing financial assets › (Impairment or (-) reversal of impairment on investing financial assets not measured at fair value through profit or loss)	in rule
0598Income or (-) expenses on investing financial assets › Other income or (-) expenses on investing financial assets	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

v904516_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 1010000579 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §54i F 02.01 r0592, r0593, r0594, r0595, r0596, r0597, r0598
not in the text

Other acts

IFRS 18.54 IFRS 18.B47 IFRS 18.54(b)IFRS 18.62 IFRS 18.B70 IFRS 18.B71 IFRS 18.B72 IFRS 18.B73 IFRS 18.B74 IFRS 18.B75 IFRS 18.B76

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v904624_mwarning8
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v905401_swarning2
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
v905429_swarning2
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
v904507_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0605} = {r0582} + {r0590} + {r0591} + {r0599} + {r0604}
v904524_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0592, c0010} = {tF_16.01.1, r0270, c0015}
v904525_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0593, c0010} = {tF_16.01.1, r0270, c0025}
v904527_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0594, c0010} = {tF_16.02.1, r0070, c0020}
v904528_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0595, c0010} = {tF_16.03.1, r0090, c0020} + {tF_16.04.1.1, r0090, c0020} + {tF_16.05.1, r0070, c0015}
v904529_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0596, c0010} = {tF_16.06.1, r0050, c0020}
v904541_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0598, c0010} + {tF_02.01, r0603, c0010} = {tF_45.03.1, r0050, c0015} - {tF_45.03.1, r0050, c0030}
v905309_hwarning1
Generated by subcategory(ies): GA12.
v905332_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.