v904535_m

warningactivecross-template · F 02.01 ↔ F 20.03.13 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0295, c0010} = {tF_20.03.1, r0095, c0010} + {tF_20.03.1, r0095, c0020}

Precondition p_1731 (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
0295TOTAL OPERATING INCOME, NET › Gains or (-) losses on non-trading financial assets and liabilities, net	in rule

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
0095TOTAL OPERATING INCOME, NET › Gains or (-) losses on non-trading financial assets and liabilities, 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

v904535_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 1010000603 · official

Regulation1

From the rows and columns of the cells involved.

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.

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v904534_mwarning2
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}
v904539_mwarning2
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}
v905353_hwarning2
Generated by subcategory(ies): GA12.
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}

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.