v904541_m

warningactivecross-template · F 02.01 ↔ F 45.03.14 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_02.01, r0598, c0010} + {tF_02.01, r0603, c0010} = {tF_45.03.1, r0050, c0015} - {tF_45.03.1, r0050, c0030}

Precondition p_1622 (its meaning is not in the data yet)

Cells involved

F 02.01 Statement of profit or loss (IFRS 18-compliant)

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	c0010Current period
0598Income or (-) expenses on investing financial assets › Other income or (-) expenses on investing financial assets	in rule
0603Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets › Other income or (-) expenses on investing non-financial assets	in rule

F 45.03.1 Other income and expenses

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	c0015Investing	c0030Investing
0050OTHER INCOME OR EXPENSES	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

v904541_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 1010000611 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 2 §54i F 02.01 r0598
not in the text
Annex V Part 2 §54ii F 02.01 r0603
not in the text
Annex V Part 2 §314 F 45.03.1 r0050
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 45.03.1 r0050
not in the text
Annex V Part 2 §315 F 45.03.1 r0050
‘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 45.03.1 r0050
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’

Show all (7)

Annex V Part 2 §316i F 45.03.1 r0050
not in the text

Other acts

IFRS 18.54 IFRS 18.B47

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v904501_mwarning1
with{tF_45.03.1, (c0010, c0020, c0030), default: 0, interval: true}: {r0050} = {r0010} + {r0015} + {r0020} + {r0030} + {r0040}
v904516_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904517_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}
v904624_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904625_mwarning1
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0599} = - {r0601} + {r0602} + {r0603}
v904856_mwarning1
with{tF_45.03.1, c0015, default: 0, interval: true}: {r0050} = {r0005} + {r0010} + {r0015} + {r0020} + {r0030} + {r0040}
v905384_swarning1
with {tF_45.03.1, c0015, default: null, interval: false}: {(r0005, r0010, r0015, r0020, r0030, r0040, r0045, r0050)} >= 0
v905386_swarning1
with {tF_45.03.1, c0030, default: null, interval: false}: {r0010-0050} >= 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.