v0855_m

error · blockingactivecross-template · F 01.01 ↔ F 10.003 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_10.00, r0290} = {tF_01.01, r0060} + {tF_01.01, r0092}

EBA description {F 10.00, r0290, c0010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010}

Precondition p_328 (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
0060Financial assets held for trading › Derivatives	in rule
0092Trading financial assets › Derivatives	in rule

F 10.00 Derivatives: Trading and economic hedges

Open template →

	c0010Financial assets Held for trading and trading
0290Derivatives	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

v0855_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 353 · official

Regulation4

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.
Annex V Part 2 §120 F 10.00 c0010
For the purpose of templates 10 and 11, derivatives shall be considered either as hedging derivatives where they are used in a qualifying hedging relationship in accordance with IFRS or with the applicable national GAAP under BAD, or as held for trading in other cases.
Annex V Part 2 §131 F 10.00 c0010
Under IFRS, the ‘carrying amount’ for all derivatives (hedging or trading) shall be the fair value. Derivatives with a positive fair value (above zero) shall be ‘financial assets’ and derivatives with a negative fair value (below zero) shall be ‘financial liabilities’. The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’). At the date of initial recognition, a derivative shall be classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value. After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’). The carrying amount of hedging derivatives shall be their entire fair value, including, where applicable, the components of this fair value that are not designated as hedging instruments.

Other acts

IFRS 9.Appendix A

Controls21

21 other rules use at least one of these cells.

Other rules on the same cells

v08985_mwarning2
{P 01.01, r200, c010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010} + {F 01.01, r0240, c0010}
v1003_mwarning2
sum({F 30.02, r0030, (c0010-0030)}) <= sum({F 01.01, c0010, (r0060, r0092, r0240)})
v2823_mwarning2
sum({F 32.01, r0120, (c0010, c0060)}) = sum({F 01.01, (r0020, r0060, r0092, r0240, r0250, r0260, r0270, r0300, r0330, r0360, r0370, r0375), c0010})
v3897_swarning2
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
v5353_mwarning2
sum({F 01.01, c0010, (r0060, r0092, r0240)}) = sum({F 20.04, r0010, c0010, (sNNN)})
v903537_hwarning2
with{(r0010, r0020, 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, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v903543_hwarning2
with{(r0010, r0020, 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, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01.dp, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v0764_merror1
{r0050} = {r0060} + {r0070} + {r0080} + {r0090}
v1694_merror1
{r0091} = sum(r0092-0095)
v0853_mwarning1
with {tF_10.00, r*, default: 0, interval: false}: if ( {c0030} != 0 ) then ( {c0010} != 0 or {c0020} != 0 ) endif
v0854_mwarning1
{r0290} >= {r0300} + {r0310} + {r0320}
v0925_mwarning1
sum({F 14.00, r0020, (c0010-0030)}) = {F 01.01, r0060, c0010}
v10724_mwarning1
if ({c0010} != 0 or {c0020} != 0) then {c0030} != 0
v23874_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v23875_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}
v3931_swarning1
with {tF_10.00, r*, default: null, interval: false}: {(c0010, c0020, c0022, c0025, c0030)} >= 0
v5072_mwarning1
sum({F 14.00, r0052, (c0010-0030)}) <= {F 01.01, r0092, c0010}
v5352_mwarning1
{F 10.00, r0290, c0010} = sum({F 20.04, r0010, c0011, (sNNN)})
v6140_hwarning1
(Hierarchy TR31_1) [Not applicable/All risks] must be equal to +[Credit risk] +[Interest rate risk] +[Commodities risk] +[Equity risk] +[Foreign-exchange risk] +[Risks other than Interest rate risk, Equity risk, Foreign exchange risk, Credit risk, Commodity risk]
v89800_hwarning1
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v89801_hwarning1
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}

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.