v0785_m

error · blockingactivecross-template · F 01.02 ↔ F 01.033 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_01.03, r0310} = {tF_01.03, r0300} + {tF_01.02, r0300}

EBA description {F 01.03, r0310, c0010} = {F 01.03, r0300, c0010} + {F 01.02, r0300, c0010}

Precondition p_260 (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
0300Total liabilities	in rule

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

Open template →

	c0010Carrying amount
0300Total equity	in rule
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

v0785_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 309 · official

Regulation4

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.

Other acts

IAS 1.9(b)IAS 1.IG6 IAS 1.9(c)

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v0784_merror2
{F 01.03, r0300, c0010} + {F 01.02, r0300, c0010} = {F 01.01, r0380, c0010}
v0775_mwarning2
{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}
v0783_merror1
{F 01.03, r0310, c0010} = {F 01.01, r0380, c0010}
v3898_serror1
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
v0780_mwarning1
{r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}
v08999_mwarning1
{P 01.02, r370, c010} = {F 01.03 ,r0300, c0010}
v09000_mwarning1
{P 01.02, r390, c010} = {F 01.03 ,r0310, c0010}
v0979_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v1328_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0140} = time_shift({tF_01.03, r0300, c0010}, A, 1, refPeriod)
v1698_mwarning1
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v3899_swarning1
with {tF_01.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0215, r0310)} >= 0
v903491_hwarning1
with{default: 0, interval: true}: {tF_01.02.dp, r0300, c0010} = {tF_20.02, r0220, c0010} + {tF_20.02, r0220, 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.