v904856_m

warningactivewithin F 45.03.17 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_45.03.1, c0015, default: 0, interval: true}: {r0050} = {r0005} + {r0010} + {r0015} + {r0020} + {r0030} + {r0040}

Precondition p_1742 (its meaning is not in the data yet)

Cells involved

F 45.03.1 Other income and expenses

Open template →

	c0015Investing
0005OTHER INCOME OR EXPENSES › Dividend income on investments subsidiaries, joint ventures and associates accounted for using other than equity method	in rule
0010OTHER INCOME OR EXPENSES › Changes in fair value in tangible assets measured using the fair value model	in rule
0015OTHER INCOME OR EXPENSES › Changes in fair value in intangible assets measured using the fair value model	in rule
0020OTHER INCOME OR EXPENSES › Investment property	in rule
0030OTHER INCOME OR EXPENSES › Operating Leases other than investment property	in rule
0040OTHER INCOME OR EXPENSES › Other	in rule
0050OTHER INCOME OR EXPENSES	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

v904856_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 1010000881 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 2 §314 F 45.03.1 r0005, r0010, r0015, r0020, 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 r0020, r0050
not in the text
Annex V Part 2 §315 F 45.03.1 r0030, 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 r0040, 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’
Annex V Part 2 §316i F 45.03.1 r0040, r0050
not in the text

Other acts

IAS 40.76(d)IAS 40.75(f)IFRS 16.81 IFRS 16.82

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v905384_swarning7
with {tF_45.03.1, c0015, default: null, interval: false}: {(r0005, r0010, r0015, r0020, r0030, r0040, r0045, r0050)} >= 0
v904541_mwarning1
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}

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.