v904521_m

warningactivewithin F 02.0113 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_02.01, c0010, default: 0, interval: true}: {r0582} = {r0355} - {r0360} - {r0385} -  {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} +  {r0581}

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
0355OPERATING PROFIT or LOSS › TOTAL OPERATING INCOME, NET	in rule
0360OPERATING PROFIT or LOSS › (Administrative expenses)	in rule
0385OPERATING PROFIT or LOSS › (Cash contributions to resolution funds and deposit guarantee schemes)	in rule
0390OPERATING PROFIT or LOSS › (Depreciation)	in rule
0425OPERATING PROFIT or LOSS › Modification gains or (-) losses, net	in rule
0430OPERATING PROFIT or LOSS › (Provisions or (-) reversal of provisions)	in rule
0455OPERATING PROFIT or LOSS › (Increases or (-) decreases of the fund for general banking risks, net)	in rule
0460OPERATING PROFIT or LOSS › (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	in rule
0510OPERATING PROFIT or LOSS › (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	in rule
0520OPERATING PROFIT or LOSS › (Impairment or (-) reversal of impairment on non-financial assets)	in rule
0580OPERATING PROFIT or LOSS › Negative goodwill recognised in profit or loss	in rule
0581OPERATING PROFIT or LOSS › Profit or (-) loss from operating non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	in rule
0582OPERATING and INVESTING PROFIT or LOSS › OPERATING PROFIT or LOSS	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

v904521_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 1010000584 · official

Regulation29

From the rows and columns of the cells involved.

Annex V Part 2 §48i F 02.01 r0385
‘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 §49 F 02.01 r0425
‘Modification gains or (-) losses, net’ shall include the amounts arising from adjusting the gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows (IFRS 9.5.4.3 and Appendix A). The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.
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.
Annex V Part 2 §53iii F 02.01 r0581
not in the text

Other acts

IFRS 18.80 IFRS 18.83 IFRS 9.5.4.3 IFRS 9.Appendix A IAS 37.59 IAS 37.84 IFRS 18.B79(c)IFRS 18.B79(f)IFRS 18.B79(g)IFRS 7.20(a)(viii)IFRS 9.5.4.4 IAS 28.40 IAS 28.41 IAS 28.41A IAS 28.41B IAS 28.41C IAS 28.42 IAS 28.43 IAS 36.126(a)IAS 36.126(b)IFRS 3.B64(n)(i)IFRS 5.37 IFRS 18.69(a)IFRS 18.IE13

Controls28

28 other rules use at least one of these cells.

Other rules on the same cells

v905429_swarning4
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
v905401_swarning3
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
v904506_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0390} = {r0400} + {r0410} + {r0415} + {r0420} + {r0421}
v904507_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0605} = {r0582} + {r0590} + {r0591} + {r0599} + {r0604}
v904511_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0520} = {r0530} + {r0540} + {r0550} + {r0560} + {r0561} + {r0570}
v904512_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0360} = {r0370} + {r0380}
v904513_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0425} = {r0426} + {r0427}
v904514_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0430} = {r0435} + {r0440} + {r0450}
v904515_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0460} = {r0481} + {r0491}
v904520_mwarning1
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}
v904537_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0460, c0010} = {tF_20.03.1, r0190, c0010} + {tF_20.03.1, r0190, c0020}
v905303_hwarning1
Generated by subcategory(ies): GA12.
v905305_hwarning1
Generated by subcategory(ies): GA12.
v905306_hwarning1
Generated by subcategory(ies): GA12.
v905308_hwarning1
Generated by subcategory(ies): GA12.
v905312_hwarning1
Generated by subcategory(ies): GA12.
v905313_hwarning1
Generated by subcategory(ies): GA12.
v905315_hwarning1
Generated by subcategory(ies): GA12.
v905316_hwarning1
Generated by subcategory(ies): GA12.
v905317_hwarning1
Generated by subcategory(ies): GA12.
v905326_hwarning1
Generated by subcategory(ies): GA12.
v905328_hwarning1
Generated by subcategory(ies): GA12.
v905329_hwarning1
Generated by subcategory(ies): GA12.
v905331_hwarning1
Generated by subcategory(ies): GA12.
v905335_hwarning1
Generated by subcategory(ies): GA12.

+ 3 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.