v0770_m

error · blockingactivewithin F 01.026 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_01.02, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}

EBA description {r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}

Precondition p_259 (its meaning is not in the data yet)

Cells involved

F 01.02 Balance Sheet Statement [Statement of Financial Position]: Liabilities

Open template →

	c0010Carrying amount
0010Total liabilities › Financial liabilities held for trading	in rule
0020Financial liabilities held for trading › Derivatives	in rule
0030Financial liabilities held for trading › Short positions	in rule
0040Financial liabilities held for trading › Deposits	in rule
0050Financial liabilities held for trading › Debt securities issued	in rule
0060Financial liabilities held for trading › Other financial liabilities	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0770_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 300 · official

Regulation14

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.02 c0010
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 1 §36 F 01.02 r0040
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §37 F 01.02 r0050
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §38 F 01.02 r0060
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 01.02 r0060
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).
Annex V Part 1 §40 F 01.02 r0060
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.

Show all (7)

Annex V Part 1 §41 F 01.02 r0060
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.

Other acts

IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.Appendix A IFRS 9.4.2.1(a)IFRS 9.BA.7(a)IFRS 9.BA.7(b)ECB/2013/33 Annex II Part 2(9)

Controls20

20 other rules use at least one of these cells.

Other rules on the same cells

v3898_serror6
with {tF_01.02, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0061, r0062, r0063, r0064, r0065, r0066, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0143, r0144, r0150, r0170, r0175, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0295, r0300)} >= 0
v23438_hwarning5
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v903496_hwarning5
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v0777_merror1
{F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} = {F 10.00, r0290, c0020}
v0775_mwarning1
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v08998_mwarning1
{P 01.02, r360, c010} = {F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} + {F 01.02, r0150, c0010}
v0938_mwarning1
sum({F 14.00, r0150, (c0010-0030)}) = {F 01.02, r0010, c0010}
v0939_mwarning1
sum({F 14.00, r0160, (c0010-0030)}) = {F 01.02, r0020, c0010}
v0940_mwarning1
sum({F 14.00, r0170, (c0010-0030)}) = {F 01.02, r0030, c0010}
v0941_mwarning1
sum({F 14.00, r0180, (c0010-0030)}) = {F 01.02, r0040, c0010}
v0942_mwarning1
sum({F 14.00, r0190, (c0010-0030)}) = {F 01.02, r0050, c0010}
v0943_mwarning1
sum({F 14.00, r0200, (c0010-0030)}) = {F 01.02, r0060, c0010}
v1007_mwarning1
sum({F 30.02, r0090, (c0010-0030)}) <= sum({F 01.02, c0010, (r0020, r0062, r0150)})
v1008_mwarning1
sum({F 30.02, r0100, (c0010-0030)}) <= sum({F 01.02, c0010, (r0040, r0064, r0080, r0120, r0142)})
v1009_mwarning1
sum({F 30.02, r0110, (c0010-0030)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1027_mwarning1
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1698_mwarning1
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v2852_mwarning1
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0020} <= sum ({tF_01.02, (r0020, r0062, r0150)})
v2854_mwarning1
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0040} <= sum ({tF_01.02, (r0040, r0064, r0080, r0120, r0142)})
v4966_mwarning1
if {F 01.02, r0010, c0010} > 0 then sum({F 14.00, r0150, (c0010-0030)}) > 0

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

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.