v0783_m

error · blockingactivecross-template · F 01.01 ↔ F 01.032 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_01.03, r0310} = {tF_01.01, r0380}

EBA description {F 01.03, r0310, c0010} = {F 01.01, r0380, c0010}

Precondition p_271 (its meaning is not in the data yet)

Cells involved

F 01.01 Balance Sheet Statement [Statement of Financial Position]: Assets

Open template →

	c0010Carrying amount
0380Total assets	in rule

F 01.03 Balance Sheet Statement [Statement of Financial Position]: Equity

Open template →

	c0010Carrying amount
0310Total equity and total 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

v0783_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 307 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 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.

Other acts

IAS 1.9(a)IAS 1.IG6

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v0784_merror1
{F 01.03, r0300, c0010} + {F 01.02, r0300, c0010} = {F 01.01, r0380, c0010}
v0785_merror1
{F 01.03, r0310, c0010} = {F 01.03, r0300, c0010} + {F 01.02, r0300, c0010}
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
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}
v09000_mwarning1
{P 01.02, r390, c010} = {F 01.03 ,r0310, c0010}
v0908_mwarning1
sum({F 15.00.a, r0190, ({c0010}, {c0080})}) <= {F 01.01, r0380, c0010}
v12677_mwarning1
with {c0010, default: 0, interval: true}: {tR_07.00, r0030} = {tF_01.01, r0380}
v23817_hwarning1
with{default: 0, interval: true}: {tF_01.01, r0380, c0010} = {tF_20.01, r0320, c0010} + {tF_20.01, r0320, c0020}
v2814_mwarning1
sum({F 32.01, r0010, (c0010, c0060)}) = {F 01.01, r0380,c0010}
v3897_swarning1
with {tF_01.01, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0181, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390)} >= 0
v3899_swarning1
with {tF_01.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0215, r0310)} >= 0
v6211_mwarning1
with {default: 0, interval: true}: {tP_01.01, r220, c010} = {tF_01.01, r0380, c0010}
v903538_hwarning1
with{default: 0, interval: true}: {tF_01.01.dp, r0380, c0010} = {tF_20.01, r0320, c0010} + {tF_20.01, r0320, c0020}

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.