v905410_s

warningactivewithin F 20.03.124 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.03.1, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0140, r0150, r0160, r0165, r0170, r0220)} >= 0

EBA description with {tF_20.03.1, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0140, r0150, r0160, r0165, r0170, r0220)} >= 0

Precondition p_1743 (its meaning is not in the data yet)

Cells involved

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
0010TOTAL OPERATING INCOME, NET › Interest income	in rule	in rule
0020TOTAL OPERATING INCOME, NET › (Interest expenses)	in rule	in rule
0030TOTAL OPERATING INCOME, NET › (Expenses on share capital repayable on demand)	in rule	in rule
0040TOTAL OPERATING INCOME, NET › Dividend income	in rule	in rule
0050TOTAL OPERATING INCOME, NET › Fee and commission income	in rule	in rule
0060TOTAL OPERATING INCOME, NET › (Fee and commission expenses)	in rule	in rule
0140TOTAL OPERATING INCOME, NET › Other operating income	in rule	in rule
0150TOTAL OPERATING INCOME, NET › (Other operating expenses)	in rule	in rule
0160OPERATING PROFIT or LOSS › (Administrative expenses)	in rule	in rule
0165OPERATING PROFIT or LOSS › (Cash contributions to resolution funds and deposit guarantee schemes)	in rule	in rule
0170OPERATING PROFIT or LOSS › (Depreciation)	in rule	in rule
0220OPERATING PROFIT or LOSS › Negative goodwill recognised in profit or loss	in rule	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

v905410_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 1010001673 · official

Regulation15

From the rows and columns of the cells involved.

Annex V Part 2 §31 F 20.03.1 r0010
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 §32 F 20.03.1 r0020
Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios: (a) ‘Interest income’; (b) ‘Interest expense’; (c) ‘Dividend income’; (d) ‘Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net’; (e) ‘Modification gains or losses, net’; (f) ‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.
Annex V Part 2 §40 F 20.03.1 r0040
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 §48i F 20.03.1 r0165
‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard.
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.
Annex V Part 2 §314 F 20.03.1 r0140, r0150
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.

Show all (9)

Annex V Part 2 §314i F 20.03.1 r0140, r0150
not in the text
Annex V Part 2 §315 F 20.03.1 r0140, r0150
‘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 20.03.1 r0140, r0150
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 IFRIC 2.11 IFRS 7.20(c)IFRS 18.80 IFRS 18.83 IFRS 3.B64(n)(i)

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v904539_mwarning24
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}
v904534_mwarning16
with{tF_20.03.1, c*, default: 0, interval: true}: {r0155} = {r0010} - {r0020} - {r0030} + {r0040} + {r0050} - {r0060} + {r0070} + {r0080} + {r0083} + {r0085} + {r0090} + {r0095} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} - {r0150}
v905305_hwarning2
Generated by subcategory(ies): GA12.
v905306_hwarning2
Generated by subcategory(ies): GA12.
v905311_hwarning2
Generated by subcategory(ies): GA12.
v905312_hwarning2
Generated by subcategory(ies): GA12.
v905313_hwarning2
Generated by subcategory(ies): GA12.
v905314_hwarning2
Generated by subcategory(ies): GA12.
v905328_hwarning2
Generated by subcategory(ies): GA12.
v905329_hwarning2
Generated by subcategory(ies): GA12.
v905334_hwarning2
Generated by subcategory(ies): GA12.
v905335_hwarning2
Generated by subcategory(ies): GA12.
v905336_hwarning2
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.