v904540_m

warningactivecross-template · F 02.01 ↔ F 45.02.12 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0602, c0010} = {tF_45.02.1, r0050, c0020}

Precondition p_1619 (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
0602Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets › Gains or (-) losses on derecognition of investing non-financial assets, net	in rule

F 45.02.1 Gains or losses on derecognition of non-financial assets (IFRS 18-compliant)

Open template →

	c0020Investing
0050TOTAL	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

v904540_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 1010000609 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §54ii F 02.01 r0602
not in the text
Annex V Part 2 §313 F 45.02.1 r0050, c0020
‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere.

Other acts

IFRS 18.54 IFRS 18.B47 IFRS 18.B27

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

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}
v904850_mwarning1
with{tF_45.02.1, c0020, default: 0, interval: true}: {r0050} = {r0005} + {r0020} + {r0030} + {r0040}

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.