v0827_m

error · blockingactivewithin F 08.016 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_08.01.a, (c0010, c0034), default: 0, interval: true}: {r0020} = {r0030} + {r0040}

EBA description {r0020} = {r0030} + {r0040}

Precondition p_319 (its meaning is not in the data yet)

Cells involved

F 08.01 Breakdown of financial liabilities by product and by counterparty sector

Open template →

	c0010Held for trading	c0034Trading
0020Short positions	in rule	in rule
0030Short positions › Equity instruments	in rule	in rule
0040Short positions › Debt securities	in rule	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

v0827_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 332 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 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

IFRS 7.8(e)IFRS 9.Appendix A IFRS 9.BA.6 IFRS 9.BA.7 IFRS 9.6.7

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v3924_swarning6
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0
v0829_merror2
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0010}, {r0020}, {r0050}, {r0360}, {r0440})})
v1741_mwarning2
sum({F 20.06, r0040, c0010, (sNNN)}) = xsum({F 08.01.a, (r0020, c0010, c0034)})
v23428_hwarning1
with{default: 0, interval: true}: {tF_08.01.a, r0020, c0010} = {tF_20.02, r0030, c0010} + {tF_20.02, r0030, c0020}
v23430_hwarning1
with{default: 0, interval: true}: {tF_08.01.a, r0020, c0034} = {tF_20.02, r0063, c0010} + {tF_20.02, r0063, 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.