v905331_h

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.dp, r0510, c0010} = {tF_20.03.1, r0200, c0010} + {tF_20.03.1, r0200, c0020}

EBA description Generated by subcategory(ies): GA12.

Precondition p_1907 (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
0510OPERATING PROFIT or LOSS › (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	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
0200OPERATING PROFIT or LOSS › (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	in rule	in rule

Scope by module

Module	Severity	Status	From
IFRS18DP 1.0.0	warning	active	2027-03-31

VALIDATION RULE

v905331_h

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 1010001567 · official

Regulation8

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.

Other acts

IAS 28.40 IAS 28.41 IAS 28.41A IAS 28.41B IAS 28.41C IAS 28.42 IAS 28.43

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v905308_hwarning3
Generated by subcategory(ies): GA12.
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}
v904521_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0582} = {r0355} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0581}

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.