v08986_m

warningactivewithin F 01.0110 cells · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tP_01.01, r205, c010} = {tF_01.01, r0080, c0010} + {tF_01.01, r0094, c0010} + {tF_01.01, r0098, c0010} + {tF_01.01, r0120, c0010} + {tF_01.01, r0143, c0010} + {tF_01.01, r0173, c0010} + {tF_01.01, r0177, c0010} + {tF_01.01, r0182, c0010} + {tF_01.01, r0232, c0010} + {tF_01.01, r0236, c0010}

EBA description {P 01.01, r205, c010} = {F 01.01, r0080, c0010} + {F 01.01, r0094, c0010} + {F 01.01, r0098, c0010} + {F 01.01, r0120, c0010} + {F 01.01, r0143, c0010} + {F 01.01, r0173, c0010} + {F 01.01, r0177, c0010} + {F 01.01, r0182, c0010} + {F 01.01, r0232, c0010} + {F 01.01, r0236, 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
0080Financial assets held for trading › Debt securities	in rule
0094Trading financial assets › Debt securities	in rule
0098Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule
0120Financial assets designated at fair value through profit or loss › Debt securities	in rule
0143Financial assets at fair value through other comprehensive income › Debt securities	in rule
0173Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule
0177Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule
0182Financial assets at amortised cost › Debt securities	in rule
0232Non-trading non-derivative financial assets measured at a cost-based method › Debt securities	in rule
0236Other non-trading non-derivative financial assets › Debt securities	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 r205 c010 · datapoint 434688

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

v08986_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 17831 · official

Regulation2

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 1 §31 F 01.01 r0080, r0098, r0120, r0143, r0182
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.

Controls52

52 other rules use at least one of these cells.

Other rules on the same cells

v1005_mwarning10
sum({F 30.02, r0050, (c0010-0030)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1028_mwarning10
sum({F 31.01, r0030, (c0010-0050)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1086_mwarning10
{F 04.05, r0030, c0010} <= sum({F 01.01, c0010, (r0030, r0040, r0080, r0090, r0094, r0095, r0098, r0099, r0120, r0130, r0143, r0144, r0173, r0174, r0177, r0178, r0182, r0183, r0232, r0233, r0236, r0237)})
v2817_mwarning10
sum({F 32.01, r0040, (c0010, c0060)}) = sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v3897_swarning10
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
v903537_hwarning10
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_hwarning10
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}
v0765_merror1
{r0100} = {r0110} + {r0120} + {r0130}
v0766_merror1
{r0141} = {r0142} + {r0143} + {r0144}
v1694_merror1
{r0091} = sum(r0092-0095)
v1695_merror1
{r0171} = sum(r0172-0174)
v1696_merror1
{r0175} = sum(r0176-0178)
v1697_merror1
{r0234} = sum(r0235-0237)
v5019_merror1
{r0096} = {r0097} + {r0098} + {r0099}
v5020_merror1
{r0181} = {r0182} + {r0183}
v5021_merror1
{r0231} = {r0390} + {r0232} + {r0233}
v5060_merror1
sum({F 15.00.a, r0047, ({c0010}, {c0080})}) <= {F 01.01, r0098, c0010}
v0898_mwarning1
sum({F 15.00.a, r0030, ({c0010}, {c0080})}) <= {F 01.01, r0080, c0010}
v0901_mwarning1
sum({F 15.00.a, r0070, ({c0010}, {c0080})}) <= {F 01.01, r0120, c0010}
v0904_mwarning1
sum({F 15.00.a, r0093, ({c0010}, {c0080})}) <= {F 01.01, r0143, c0010}
v0906_mwarning1
sum({F 15.00.a, r0132, ({c0010}, {c0080})}) <= {F 01.01, r0182, c0010}
v0927_mwarning1
sum({F 14.00, r0040, (c0010-0030)}) = {F 01.01, r0080, c0010}
v0931_mwarning1
sum({F 14.00, r0080, (c0010-0030)}) = {F 01.01, r0120, c0010}
v1715_mwarning1
{F 15.00.a, r0043, c0010} <= {F 01.01, r0094, c0010}

+ 27 more: see them lit in the grid of F 01.01.

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.