v904533_m

warningactivecross-template · F 02.01 ↔ F 16.07.13 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0601, c0010} = {tF_16.07.1.a, r0150, c0015} + {tF_16.07.1.a, r0150, c0025}

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
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

F 16.07.1 Impairment on non-financial assets

Open template →

	c0015Investing	c0025Investing
0150TOTAL	in rule	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

v904533_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 1010000601 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §54ii F 02.01 r0601
not in the text
Annex V Part 2 §186 F 16.07.1 c0015, c0025
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 c0015, c0025
‘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 18.54 IFRS 18.B47

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v904003_mwarning2
with{tF_16.07.1.a, c*, default: 0, interval: true}: {r0150} = {r0060} + {r0100}
v904517_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}
v904625_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}
v905393_swarning1
with {tF_16.07.1.a, c0025, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0120, r0141, r0145, r0150)} <= 0
v905395_swarning1
with {tF_16.07.1.a, c0015, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0120, r0141, r0145, r0150)} >= 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.