v904534_m

warningactivewithin F 20.03.138 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_20.03.1, c*, default: 0, interval: true}: {r0155} = {r0010} - {r0020} - {r0030} +  {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} +  {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}

Precondition p_1743 (its meaning is not in the data yet)

Cells involved

F 20.03.1 Geographical breakdown of statement of profit or loss items by location of the activities

Open template →

	c0010Domestic activitivies	c0020Non-domestic activities
0010TOTAL OPERATING INCOME, NET › Interest income	in rule	in rule
0020TOTAL OPERATING INCOME, NET › (Interest expenses)	in rule	in rule
0030TOTAL OPERATING INCOME, NET › (Expenses on share capital repayable on demand)	in rule	in rule
0040TOTAL OPERATING INCOME, NET › Dividend income	in rule	in rule
0050TOTAL OPERATING INCOME, NET › Fee and commission income	in rule	in rule
0060TOTAL OPERATING INCOME, NET › (Fee and commission expenses)	in rule	in rule
0070TOTAL 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	in rule
0080TOTAL OPERATING INCOME, NET › Gains or (-) losses on financial assets and liabilities held for trading, net	in rule	in rule
0083TOTAL OPERATING INCOME, NET › Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule
0085TOTAL OPERATING INCOME, NET › Gains or (-) losses on trading financial assets and liabilities, net	in rule	in rule
0090TOTAL OPERATING INCOME, NET › Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	in rule	in rule
0095TOTAL OPERATING INCOME, NET › Gains or (-) losses on non-trading financial assets and liabilities, net	in rule	in rule
0100TOTAL OPERATING INCOME, NET › Gains or (-) losses from hedge accounting, net	in rule	in rule
0110TOTAL OPERATING INCOME, NET › Exchange differences [gain or (-) loss], net	in rule	in rule
0120TOTAL OPERATING INCOME, NET › Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	in rule	in rule
0130TOTAL OPERATING INCOME, NET › Gains or (-) losses on derecognition of non financial assets, net	in rule	in rule
0140TOTAL OPERATING INCOME, NET › Other operating income	in rule	in rule
0150TOTAL OPERATING INCOME, NET › (Other operating expenses)	in rule	in rule
0155OPERATING PROFIT or LOSS › TOTAL OPERATING INCOME, NET	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

v904534_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 1010000602 · official

Regulation24

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 20.03.1 r0010
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 §32 F 20.03.1 r0020
Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios: (a) ‘Interest income’; (b) ‘Interest expense’; (c) ‘Dividend income’; (d) ‘Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net’; (e) ‘Modification gains or losses, net’; (f) ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.
Annex V Part 2 §40 F 20.03.1 r0040
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 20.03.1 r0080
‘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 20.03.1 r0090
‘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 20.03.1 r0070
‘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)).

Show all (16)

Annex V Part 2 §46 F 20.03.1 r0080
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.
Annex V Part 2 §47 F 20.03.1 r0100
‘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 §47i F 20.03.1 r0100
not in the text
Annex V Part 2 §47ii F 20.03.1 r0100, r0120
not in the text
Annex V Part 2 §48 F 20.03.1 r0100
‘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 §270 F 20.03.1 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.
Annex V Part 2 §314 F 20.03.1 r0140, r0150
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 20.03.1 r0140, r0150
not in the text
Annex V Part 2 §315 F 20.03.1 r0140, r0150
‘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 20.03.1 r0140, r0150
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 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.B47

Controls32

32 other rules use at least one of these cells.

Other rules on the same cells

v904539_mwarning36
with{tF_20.03.1, c*, default: 0, interval: true}: {r0250} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150} - {r0160} - {r0165} - {r0170} + {r0171} - {r0175} - {r0180} - {r0190} - {r0200} - {r0210} + {r0220} + {r0221} + {r0230} + {r0231} + {r0232} + {r0241} + {r0243}
v905410_swarning16
with {tF_20.03.1, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0140, r0150, r0160, r0165, r0170, r0220)} >= 0
v904535_mwarning2
with{default: 0, interval: true}: {tF_02.01, r0295, c0010} = {tF_20.03.1, r0095, c0010} + {tF_20.03.1, r0095, c0020}
v904536_mwarning2
with{default: 0, interval: true}: {tF_02.01, r0300, c0010} = {tF_20.03.1, r0100, c0010} + {tF_20.03.1, r0100, c0020}
v905303_hwarning2
Generated by subcategory(ies): GA12.
v905304_hwarning2
Generated by subcategory(ies): GA12.
v905311_hwarning2
Generated by subcategory(ies): GA12.
v905314_hwarning2
Generated by subcategory(ies): GA12.
v905318_hwarning2
Generated by subcategory(ies): GA12.
v905320_hwarning2
Generated by subcategory(ies): GA12.
v905321_hwarning2
Generated by subcategory(ies): GA12.
v905322_hwarning2
Generated by subcategory(ies): GA12.
v905323_hwarning2
Generated by subcategory(ies): GA12.
v905324_hwarning2
Generated by subcategory(ies): GA12.
v905325_hwarning2
Generated by subcategory(ies): GA12.
v905326_hwarning2
Generated by subcategory(ies): GA12.
v905327_hwarning2
Generated by subcategory(ies): GA12.
v905334_hwarning2
Generated by subcategory(ies): GA12.
v905336_hwarning2
Generated by subcategory(ies): GA12.
v905340_hwarning2
Generated by subcategory(ies): GA12.
v905342_hwarning2
Generated by subcategory(ies): GA12.
v905343_hwarning2
Generated by subcategory(ies): GA12.
v905344_hwarning2
Generated by subcategory(ies): GA12.
v905345_hwarning2
Generated by subcategory(ies): GA12.
v905346_hwarning2
Generated by subcategory(ies): GA12.

+ 7 more: see them lit in the grid of F 20.03.1.

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.