v904517_m

warningactivewithin F 02.014 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}

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
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
0601Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets › (Impairment or (-) reversal of impairment on investing non-financial assets)	in rule
0602Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets › Gains or (-) losses on derecognition of investing non-financial assets, net	in rule
0603Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets › Other income or (-) expenses on investing non-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

v904517_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 1010000580 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §54ii F 02.01 r0599, r0601, r0602, r0603
not in the text

Other acts

IFRS 18.54 IFRS 18.B47

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v904625_mwarning4
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}
v904507_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0605} = {r0582} + {r0590} + {r0591} + {r0599} + {r0604}
v904533_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0601, c0010} = {tF_16.07.1.a, r0150, c0015} + {tF_16.07.1.a, r0150, c0025}
v904540_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0602, c0010} = {tF_45.02.1, 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}
v905319_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.