v08994_m

warningactivewithin F 08.0115 cells · general rule+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tP_01.02, r147, c010} = sum ({tF_08.01.a, r0120-0140, c0010-0035})

EBA description {P 01.02, r147, c010} = xsum({F 08.01.a, (r0120, r0130, r0140, c0010, c0020, c0030, c0034, c0035)})

Precondition p_657 (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	c0020Designated at fair value through profit or loss	c0030Amortised cost	c0034Trading	c0035At a cost-based method
0120General governments › Current accounts / overnight deposits	in rule	in rule	in rule	in rule	in rule
0130General governments › Deposits with agreed maturity	in rule	in rule	in rule	in rule	in rule
0140General governments › Deposits redeemable at notice	in rule	in rule	in rule	in rule	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_01.02 r147 c010 · datapoint 434862

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

v08994_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17839 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 c0010, c0020, c0030
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 IFRS 9.4.2.2 IFRS 9.4.3.5 IFRS 7.8(g)IFRS 9.4.2.1

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v1943_merror15
{r0110} = +{r0120} + {r0140} + {r0150} + {r0130}
v3924_swarning6
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0
v8372_swarning6
with {tF_08.01.a, default: null, interval: false}: {r0050-0445, (c0030, c0035)} >= 0
v3922_swarning3
with {tF_08.01.a, c0020, default: null, interval: false}: {r0050-0440} >= 0

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.