v904700_m

warningactivewithin F 16.07.18 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_16.07.1.a, (c0015, c0025), default: 0, interval: true}: {r0100} = {r0120} + {r0141} +{r0145}

Precondition p_1741 (its meaning is not in the data yet)

Cells involved

F 16.07.1 Impairment on non-financial assets

Open template →

	c0015Investing	c0025Investing
0100TOTAL › Impairment or (-) reversal of impairment on non-financial assets	in rule	in rule
0120Impairment or (-) reversal of impairment on non-financial assets › Investment properties	in rule	in rule
0141Impairment or (-) reversal of impairment on non-financial assets › Intangible assets	in rule	in rule
0145Impairment or (-) reversal of impairment on non-financial assets › Other	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

v904700_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010000714 · official

Regulation5

From the rows and columns of the cells involved.

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

IAS 36.126(a)IAS 36.126(b)IAS 40.79(d)(v)

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v905393_swarning4
with {tF_16.07.1.a, c0025, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0120, r0141, r0145, r0150)} <= 0
v905395_swarning4
with {tF_16.07.1.a, c0015, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0120, r0141, r0145, r0150)} >= 0
v904003_mwarning2
with{tF_16.07.1.a, c*, default: 0, interval: true}: {r0150} = {r0060} + {r0100}

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.