v905401_s

warningactivewithin F 02.0114 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_02.01.dp, c0010, default: null, interval: false}: {(r0010, r0090, r0150, r0160, r0200, r0210, r0340, r0350, r0360, r0370, r0390, r0580, r0592, r0593)} >= 0

EBA description with {tF_02.01.dp, c0010, default: null, interval: false}: {(r0010, r0090, r0150, r0160, r0200, r0210, r0340, r0350, r0360, r0370, r0390, r0580, r0592, r0593)} >= 0

Precondition p_1624 (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
0010TOTAL OPERATING INCOME, NET › Interest income	in rule
0090TOTAL OPERATING INCOME, NET › (Interest expenses)	in rule
0150TOTAL OPERATING INCOME, NET › (Expenses on share capital repayable on demand)	in rule
0160TOTAL OPERATING INCOME, NET › Dividend income	in rule
0200TOTAL OPERATING INCOME, NET › Fee and commission income	in rule
0210TOTAL OPERATING INCOME, NET › (Fee and commission expenses)	in rule
0340TOTAL OPERATING INCOME, NET › Other operating income	in rule
0350TOTAL OPERATING INCOME, NET › (Other operating expenses)	in rule
0360OPERATING PROFIT or LOSS › (Administrative expenses)	in rule
0370(Administrative expenses) › (Staff expenses)	in rule
0390OPERATING PROFIT or LOSS › (Depreciation)	in rule
0580OPERATING PROFIT or LOSS › Negative goodwill recognised in profit or loss	in rule
0592Income or (-) expenses on investing financial assets › Interest income on investing assets and on any related financial instruments	in rule
0593Income or (-) expenses on investing financial assets › (Interest expense on investing assets and on any related financial instruments)	in rule

Scope by module

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

VALIDATION RULE

v905401_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2027-03-31
Source: DPM 2.0 4.4 · operation 1010001663 · official

Regulation18

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 02.01 r0010, r0090
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.
Annex V Part 2 §40 F 02.01 r0160
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used.
Annex V Part 2 §54i F 02.01 r0592, r0593
not in the text
Annex V Part 2 §314 F 02.01 r0340, r0350
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 02.01 r0340, r0350
not in the text
Annex V Part 2 §315 F 02.01 r0340, r0350
‘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’.

Show all (7)

Annex V Part 2 §316 F 02.01 r0340, r0350
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’

Other acts

IFRS 18.42 IFRS 18.B42 IFRIC 2.11 IFRS 7.20(c)IAS 19.7 IFRS 18.80 IFRS 18.83 IFRS 3.B64(n)(i)IFRS 18.54 IFRS 18.B47 IFRS 18.54(b)

Controls24

24 other rules use at least one of these cells.

Other rules on the same cells

v905429_swarning14
with {tF_02.01, c0010, default: null, interval: false}: {(r0010, r0020, r0025, r0030, r0041, r0051, r0081, r0085, r0090, r0100, r0110, r0120, r0141, r0145, r0150, r0160, r0170, r0175, r0191, r0192, r0200, r0210, r0340, r0350, r0360, r0370, r0380, r0385, r0390, r0400, r0410, r0415, r0420, r0421, r0580, r0592, r0593)} >= 0
v904520_mwarning8
with{tF_02.01, c0010, default: 0, interval: true}: {r0355} = {r0010} - {r0090} - {r0150} + {r0160} + {r0200} - {r0210} + {r0220} + {r0280} + {r0285} + {r0287} + {r0290} + {r0295} + {r0300} + {r0310} + {r0320} + {r0330} + {r0340} - {r0350}
v904521_mwarning3
with{tF_02.01, c0010, default: 0, interval: true}: {r0582} = {r0355} - {r0360} - {r0385} - {r0390} + {r0425} - {r0430} - {r0455} - {r0460} - {r0510} - {r0520} + {r0580} + {r0581}
e905376_ewarning2
with {tF_02.01, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
e905377_ewarning2
with {tF_02.01.dp, c0010, default:null, interval:false}: not ( isnull ({(r0010, r0090, r0670)}) )
v904512_mwarning2
with{tF_02.01, c0010, default: 0, interval: true}: {r0360} = {r0370} + {r0380}
v904516_mwarning2
with{tF_02.01, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904624_mwarning2
with{tF_02.01.dp, c0010, default: 0, interval: true}: {r0591} = {r0592} - {r0593} + {r0594} + {r0595} + {r0596} - {r0597} + {r0598}
v904502_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0025} + {r0030} + {r0041} + {r0051} + {r0070} + {r0081} + {r0085}
v904503_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0090} = {r0100} + {r0110} + {r0120} + {r0130} + {r0141} + {r0145}
v904504_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0160} = {r0170} + {r0175} + {r0191} + {r0192}
v904506_mwarning1
with{tF_02.01, c0010, default: 0, interval: true}: {r0390} = {r0400} + {r0410} + {r0415} + {r0420} + {r0421}
v904524_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0592, c0010} = {tF_16.01.1, r0270, c0015}
v904525_mwarning1
with{default: 0, interval: true}: {tF_02.01, r0593, c0010} = {tF_16.01.1, r0270, c0025}
v905305_hwarning1
Generated by subcategory(ies): GA12.
v905306_hwarning1
Generated by subcategory(ies): GA12.
v905311_hwarning1
Generated by subcategory(ies): GA12.
v905312_hwarning1
Generated by subcategory(ies): GA12.
v905314_hwarning1
Generated by subcategory(ies): GA12.
v905328_hwarning1
Generated by subcategory(ies): GA12.
v905329_hwarning1
Generated by subcategory(ies): GA12.
v905334_hwarning1
Generated by subcategory(ies): GA12.
v905335_hwarning1
Generated by subcategory(ies): GA12.
v905336_hwarning1
Generated by subcategory(ies): GA12.

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.