v904520_m

warningactivewithin F 02.0119 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0355} = {r0010} - {r0090} - {r0150} +  {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} +  {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}

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
0010TOTAL OPERATING INCOME, NET › Interest income	in rule
0090TOTAL OPERATING INCOME, NET › (Interest expenses)	in rule
0150TOTAL OPERATING INCOME, NET › (Expenses on share capital repayable on demand)	in rule
0160TOTAL OPERATING INCOME, NET › Dividend income	in rule
0200TOTAL OPERATING INCOME, NET › Fee and commission income	in rule
0210TOTAL OPERATING INCOME, NET › (Fee and commission expenses)	in rule
0220TOTAL OPERATING INCOME, NET › Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	in rule
0280TOTAL OPERATING INCOME, NET › Gains or (-) losses on financial assets and liabilities held for trading, net	in rule
0285TOTAL OPERATING INCOME, NET › Gains or (-) losses on trading financial assets and liabilities, net	in rule
0287TOTAL OPERATING INCOME, NET › Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net	in rule
0290TOTAL OPERATING INCOME, NET › Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	in rule
0295TOTAL OPERATING INCOME, NET › Gains or (-) losses on non-trading financial assets and liabilities, net	in rule
0300TOTAL OPERATING INCOME, NET › Gains or (-) losses from hedge accounting, net	in rule
0310TOTAL OPERATING INCOME, NET › Exchange differences [gain or (-) loss], net	in rule
0320TOTAL OPERATING INCOME, NET › Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	in rule
0330TOTAL OPERATING INCOME, NET › Gains or (-) losses on derecognition of non-financial assets, net	in rule
0340TOTAL OPERATING INCOME, NET › Other operating income	in rule
0350TOTAL OPERATING INCOME, NET › (Other operating expenses)	in rule
0355OPERATING PROFIT or LOSS › TOTAL OPERATING INCOME, NET	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

v904520_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000583 · official

Regulation22

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 02.01 r0010, r0090
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.
Annex V Part 2 §40 F 02.01 r0160
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used.
Annex V Part 2 §43 F 02.01 r0280
‘Gains or (-) losses on financial assets and liabilities held for trading, net’ shall include gains and losses in the remeasurement and derecognition of financial instruments classified as held for trading. This item shall also include gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used.
Annex V Part 2 §44 F 02.01 r0290
‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss’ shall include also the amount recognised in the statement of profit or loss for the own credit risk of liabilities designated at fair value where recognising own credit risk changes in other comprehensive income creates or enlarges an accounting mismatch (IFRS 9.5.7.8). This item shall include also gains and losses on the hedged instruments that are designated as measured at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used.
Annex V Part 2 §45 F 02.01 r0220
‘Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss’ shall not include gains on equity instruments that a reporting entity choses to measure at fair value through other comprehensive income (IFRS 9.5.7.1(b)).
Annex V Part 2 §46 F 02.01 r0280, r0287
Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following: (a) where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio (IFRS 9.5.6.2), gains or losses due to the reclassification shall be reported in ‘Gains or (-) losses on financial assets and liabilities held for trading, net’ or ‘Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable; (b) where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS 9.5.6.7), the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in ‘Gains or (-) losses on financial assets and liabilities held for trading, net’ or ‘Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable.

Show all (13)

Annex V Part 2 §47 F 02.01 r0300
‘Gains or (-) losses from hedge accounting, net’ shall include gains and losses on hedging instruments and on hedged items, including those on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS 9.6.5.8. It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge. The reclassifications of the cash flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the ‘Statement of profit or loss’ as those impacted by the cash flows from the hedged items. ‘Gains or (-) losses from hedge accounting, net’ shall include also the gains and losses from hedges of net investment in foreign operations. This item shall also include gains on hedges of net positions.
Annex V Part 2 §48 F 02.01 r0330
‘Gains or losses on derecognition of non-financial assets’ shall include the gains and losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates.
Annex V Part 2 §56 F 02.01 r0320
Under IFRS, the gains or losses on derecognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Profit or (-) loss before tax from discontinued operations’ where they are considered discontinued operations under IFRS 5. Where investments in subsidiaries, joint ventures and associates are derecognised without being previously classified as held for sale and without being qualified as discontinued operations under IFRS 5, any gains or losses on derecognition of these investments shall be reported in ‘Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net’, irrespective of the consolidation method applied. Under national GAAP based on BAD, all gains and losses on derecognition of investments in subsidiaries, joint ventures and associates shall be reported in ‘Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net’.
Annex V Part 2 §314 F 02.01 r0340, r0350
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Annex V Part 2 §314i F 02.01 r0340, r0350
not in the text
Annex V Part 2 §315 F 02.01 r0340, r0350
‘Operating leases other than investment property’ shall include, for the column ‘income’ the returns obtained, and for the column ‘expenses’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
Annex V Part 2 §316 F 02.01 r0340, r0350
Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other operating income. Other’ or ‘Other operating expenses. Other’

Other acts

IFRS 18.42 IFRS 18.B42 IFRIC 2.11 IFRS 7.20(c)IFRS 7.20(a)(i)IFRS 9.5.7.1 IAS 21.28 IAS 21.52(a)IFRS 18.B27

Controls34

34 other rules use at least one of these cells.

Other rules on the same cells

v905401_swarning8
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_swarning8
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
e905376_ewarning2
with {tF_02.01, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
e905377_ewarning2
with {tF_02.01.dp, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
v903990_mwarning1
{tF_02.01, r0220, c0010}={tF_16.02.1, r0070, c0010}
v904502_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0025} + {r0030} + {r0041} + {r0051} + {r0070} + {r0081} + {r0085}
v904503_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0090} = {r0100} + {r0110} + {r0120} + {r0130} + {r0141} + {r0145}
v904504_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0160} = {r0170} + {r0175} + {r0191} + {r0192}
v904505_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0220} = {r0231} + {r0241} + {r0260} + {r0270}
v904521_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0582} = {r0355} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0581}
v904535_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0295, c0010} = {tF_20.03.1, r0095, c0010} + {tF_20.03.1, r0095, c0020}
v904536_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0300, c0010} = {tF_20.03.1, r0100, c0010} + {tF_20.03.1, r0100, c0020}
v905303_hwarning1
Generated by subcategory(ies): GA12.
v905304_hwarning1
Generated by subcategory(ies): GA12.
v905311_hwarning1
Generated by subcategory(ies): GA12.
v905314_hwarning1
Generated by subcategory(ies): GA12.
v905318_hwarning1
Generated by subcategory(ies): GA12.
v905320_hwarning1
Generated by subcategory(ies): GA12.
v905321_hwarning1
Generated by subcategory(ies): GA12.
v905322_hwarning1
Generated by subcategory(ies): GA12.
v905323_hwarning1
Generated by subcategory(ies): GA12.
v905324_hwarning1
Generated by subcategory(ies): GA12.
v905325_hwarning1
Generated by subcategory(ies): GA12.
v905326_hwarning1
Generated by subcategory(ies): GA12.
v905327_hwarning1
Generated by subcategory(ies): GA12.

+ 9 more: see them lit in the grid of F 02.01.

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.