v905341_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, r0599, c0010} = {tF_20.03.1, r0232, c0010} + {tF_20.03.1, r0232, 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
0599OPERATING and INVESTING PROFIT or LOSS › Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets	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
0232OPERATING and INVESTING PROFIT or LOSS › Income or (-) expenses on investments in subsidiaries, joint ventures and associates, investment properties and other investing non-financial assets	in rule	in rule

Scope by module

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

VALIDATION RULE

v905341_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 1010001577 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 2 §54ii F 02.01 r0599
not in the text
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

IFRS 18.54 IFRS 18.B47

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v905319_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}
v904507_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0605} = {r0582} + {r0590} + {r0591} + {r0599} + {r0604}
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}

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.