v08985_m

warningactivewithin F 01.013 cells · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tP_01.01, r200, c010} = {tF_01.01, r0060, c0010} + {tF_01.01, r0092, c0010} + {tF_01.01, r0240, c0010}

EBA description {P 01.01, r200, c010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010} + {F 01.01, r0240, c0010}

Precondition p_651 (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
0240Total assets › Derivatives – Hedge accounting	in rule

Cells outside this release's templates (1)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

P_01.01 r200 c010 · datapoint 111880

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0, FP 2.2.1	warning	active	2026-03-31
FINREP9DP 1.0.0, FP 2.2.1	warning	active	2026-03-31
FINREP9DP 1.1.0, FP 2.2.1	warning	active	2026-03-31

VALIDATION RULE

v08985_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17830 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §22 F 01.01 r0240
‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
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

IFRS 9.Appendix A IFRS 9.6.2.1

Controls18

18 other rules use at least one of these cells.

Other rules on the same cells

v1003_mwarning3
sum({F 30.02, r0030, (c0010-0030)}) <= sum({F 01.01, c0010, (r0060, r0092, r0240)})
v2823_mwarning3
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_swarning3
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_mwarning3
sum({F 01.01, c0010, (r0060, r0092, r0240)}) = sum({F 20.04, r0010, c0010, (sNNN)})
v903537_hwarning3
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_hwarning3
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}
v0855_merror2
{F 10.00, r0290, c0010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010}
v0764_merror1
{r0050} = {r0060} + {r0070} + {r0080} + {r0090}
v1694_merror1
{r0091} = sum(r0092-0095)
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v0925_mwarning1
sum({F 14.00, r0020, (c0010-0030)}) = {F 01.01, r0060, c0010}
v0937_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0140, (c0010-0030)}) = {F 01.01, r0240, c0010}
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}
v4965_mwarning1
if {F 01.01, r0240, c0010} > 0 then sum({F 14.00, r0140, (c0010-0030)}) > 0
v5072_mwarning1
sum({F 14.00, r0052, (c0010-0030)}) <= {F 01.01, r0092, c0010}
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.