v08998_m

warningactivewithin F 01.023 cells · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tP_01.02, r360, c010} = {tF_01.02, r0020, c0010} + {tF_01.02, r0062, c0010} + {tF_01.02, r0150, c0010}

EBA description {P 01.02, r360, c010} = {F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} + {F 01.02, r0150, c0010}

Precondition p_655 (its meaning is not in the data yet)

Cells involved

F 01.02 Balance Sheet Statement [Statement of Financial Position]: Liabilities

Open template →

	c0010Carrying amount
0020Financial liabilities held for trading › Derivatives	in rule
0062Trading financial liabilities › Derivatives	in rule
0150Total liabilities › 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_01.02 r360 c010 · datapoint 112135

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

v08998_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 17860 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 01.02 r0150
‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if 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 01.02 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 9.4.2.1(a)IFRS 9.BA.7(a)IFRS 9.6.2.1

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v3898_serror3
with {tF_01.02, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0061, r0062, r0063, r0064, r0065, r0066, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0143, r0144, r0150, r0170, r0175, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0295, r0300)} >= 0
v1007_mwarning3
sum({F 30.02, r0090, (c0010-0030)}) <= sum({F 01.02, c0010, (r0020, r0062, r0150)})
v23438_hwarning3
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v2852_mwarning3
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0020} <= sum ({tF_01.02, (r0020, r0062, r0150)})
v903496_hwarning3
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v0777_merror2
{F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} = {F 10.00, r0290, c0020}
v0770_merror1
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v0775_mwarning1
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v0939_mwarning1
sum({F 14.00, r0160, (c0010-0030)}) = {F 01.02, r0020, c0010}
v0948_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0250, (c0010-0030)}) = {F 01.02, r0150, c0010}
v1698_mwarning1
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v4968_mwarning1
if ({F 00.01, r0010, c0010} = [eba_AS:x2] and {F 01.02, r0150, c0010} > 0) then (sum({F 14.00, r0250, (c0010-0030)}) > 0)
v5093_mwarning1
sum({F 14.00, r0202, (c0010-0030)}) <= {F 01.02, r0062, c0010}

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.