v08987_m

warningactivewithin F 01.019 cells · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tP_01.01, r207, c010} = {tF_01.01, r0070, c0010} + {tF_01.01, r0093, c0010} + {tF_01.01, r0097, c0010} + {tF_01.01, r0110, c0010} + {tF_01.01, r0142, c0010} + {tF_01.01, r0172, c0010} + {tF_01.01, r0176, c0010} + {tF_01.01, r0390, c0010} + {tF_01.01, r0235, c0010}

EBA description {P 01.01, r207, c010} = {F 01.01, r0070, c0010} + {F 01.01, r0093, c0010} + {F 01.01, r0097, c0010} + {F 01.01, r0110, c0010} + {F 01.01, r0142, c0010} + {F 01.01, r0172, c0010} + {F 01.01, r0176, c0010} + {F 01.01, r0390, c0010} + {F 01.01, r0235, 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
0070Financial assets held for trading › Equity instruments	in rule
0093Trading financial assets › Equity instruments	in rule
0097Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule
0110Financial assets designated at fair value through profit or loss › Equity instruments	in rule
0142Financial assets at fair value through other comprehensive income › Equity instruments	in rule
0172Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule
0176Non-trading non-derivative financial assets measured at fair value to equity › Equity instruments	in rule
0390Non-trading non-derivative financial assets measured at a cost-based method › Equity instruments	in rule
0235Other non-trading non-derivative financial assets › Equity instruments	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 r207 c010 · datapoint 434690

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

v08987_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 17832 · 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.

Other acts

IAS 32.11

Controls52

52 other rules use at least one of these cells.

Other rules on the same cells

v1004_mwarning9
sum({F 30.02, r0040, (c0010-0030)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390)})
v1026_mwarning9
sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})
v2816_mwarning9
sum({F 32.01, r0030, (c0010, c0060)}) = sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0390, r0235)})
v3897_swarning9
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
v6063_mwarning9
sum({F 20.04, r0040, c0010, (sNNN)}) = sum({F 01.01, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390), c0010})
v903537_hwarning8
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_hwarning8
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}
v5021_merror1
{r0231} = {r0390} + {r0232} + {r0233}
v5059_merror1
sum({F 15.00.a, r0046, ({c0010}, {c0080})}) <= {F 01.01, r0097, c0010}
v0897_mwarning1
sum({F 15.00.a, r0020, ({c0010}, {c0080})}) <= {F 01.01, r0070, c0010}
v0900_mwarning1
sum({F 15.00.a, r0060, ({c0010}, {c0080})}) <= {F 01.01, r0110, c0010}
v0903_mwarning1
sum({F 15.00.a, r0092, ({c0010}, {c0080})}) <= {F 01.01, r0142, c0010}
v0926_mwarning1
sum({F 14.00, r0030, (c0010-0030)}) = {F 01.01, r0070, c0010}
v0930_mwarning1
sum({F 14.00, r0070, (c0010-0030)}) = {F 01.01, r0110, c0010}
v1714_mwarning1
{F 15.00.a, r0042, c0010} <= {F 01.01, r0093, c0010}
v1717_mwarning1
{F 15.00.a, r0122, c0010} <= {F 01.01, r0172, c0010}
v1720_mwarning1
{F 15.00.a, r0126, c0010} <= {F 01.01, r0176, 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.