v904532_m

warningactivecross-template · F 02.01 ↔ F 16.07.12 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0550, c0010} = {tF_16.07.1.a, r0130, c0010}

Precondition p_1618 (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
0550(Impairment or (-) reversal of impairment on non-financial assets) › (Goodwill)	in rule

F 16.07.1 Impairment on non-financial assets

Open template →

	c0010Operating
0130Impairment or (-) reversal of impairment on non-financial assets › Goodwill	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

v904532_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000600 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 2 §186 F 16.07.1 c0010
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §208 F 16.07.1 c0010
‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income.

Other acts

IFRS 3.B67(d)(v)IAS 36.124 IAS 36.10b IAS 36.88 IAS 36.89 IAS 36.90 IAS 36.91–95 IAS 36.96 IAS 36.97 IAS 36.98 IAS 36.99

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v903998_mwarning1
with{tF_16.07.1.a, c0010, default: 0, interval: true}: {r0100} = {r0110} + {r0120} +{r0130} + {r0140} + {r0141} +{r0145}
v904511_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0520} = {r0530} + {r0540} + {r0550} + {r0560} + {r0561} + {r0570}
v905394_swarning1
with {tF_16.07.1.a, default: null, interval: false}: {r*, c0010} >= 0

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.