v905392_s

warningactivewithin F 16.07.111 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_16.07.1.a, c0020, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0140, r0141, r0145, r0150)} <= 0

EBA description with {tF_16.07.1.a, c0020, default: null, interval: false}: {(r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0140, r0141, r0145, r0150)} <= 0

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

Cells involved

F 16.07.1 Impairment on non-financial assets

Open template →

	c0020Operating
0060TOTAL › Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	in rule
0070Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates › Subsidiaries	in rule
0080Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates › Joint ventures	in rule
0090Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates › Associates	in rule
0100TOTAL › Impairment or (-) reversal of impairment on non-financial assets	in rule
0110Impairment or (-) reversal of impairment on non-financial assets › Property, plant and equipment	in rule
0120Impairment or (-) reversal of impairment on non-financial assets › Investment properties	in rule
0140Impairment or (-) reversal of impairment on non-financial assets › Other intangible assets	in rule
0141Impairment or (-) reversal of impairment on non-financial assets › Intangible assets	in rule
0145Impairment or (-) reversal of impairment on non-financial assets › Other	in rule
0150TOTAL	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

v905392_s

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 1010001647 · official

Regulation18

From the rows and columns of the cells involved.

Annex V Part 1 §12 F 16.07.1 r0060, r0070, r0080, r0090
Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Section 2 of Chapter 2 of Title II of Part 1 CRR. Institutions shall account for their subsidiaries, joint ventures and associates using the same methods as for prudential consolidation: (a) institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5)CRR; (b) institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) CRR; (c) institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) CRR.
Annex V Part 2 §186 F 16.07.1 c0020
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §208i F 16.07.1 r0060
‘Information Technology expenses’ shall be the expenses made to deliver IT-enabled business processes, application services and infrastructure solutions for business outcomes, including costs related to the creation and maintenance of IT systems and excluding compensation for IT specialists on the institution’s payroll which shall be reported under staff expenses.
Annex V Part 2 §208 F 16.07.1 c0020
‘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 28.40 IAS 28.41 IAS 28.41A IAS 28.41B IAS 28.41C IAS 28.42 IAS 28.43 IFRS 10.Appendix A IAS 28.3 IAS 36.126(a)IAS 36.126(b)IAS 16.73(e)(v)IAS 16.73(e)(vi)IAS 40.79(d)(v)

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v904701_mwarning6
with{tF_16.07.1.a, c0020, default: 0, interval: true}: {r0100} = {r0110} + {r0120} + {r0140} + {r0141} +{r0145}
v903997_mwarning4
with{tF_16.07.1.a, c*, default: 0, interval: true}: {r0060} = {r0070} + {r0080} +{r0090}
v904003_mwarning3
with{tF_16.07.1.a, c*, default: 0, interval: true}: {r0150} = {r0060} + {r0100}
v904530_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0530, c0010} = {tF_16.07.1.a, r0110, c0010} + {tF_16.07.1.a, r0110, c0020}
v904531_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0540, c0010} = {tF_16.07.1.a, r0120, c0010} + {tF_16.07.1.a, r0120, c0020}

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.