v0937_m

warningactivecross-template · F 01.01 ↔ F 14.005 cells · specific checkprecondition on F 00.01

Expression · DPM 2.0, verbatim

with {interval: true}: if ( {tF_00.01, r0010, c0010, default: ""} = [eba_qAS:qx2004] ) then ( sum ({tF_14.00, r0140, c0010-0030, default: 0}) = {tF_01.01, r0240, c0010, default: 0} ) endif

EBA description if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0140, (c0010-0030)}) = {F 01.01, r0240, c0010}

Precondition p_255 (its meaning is not in the data yet)

Cells involved

F 00.01 Nature of Report (FINREP)

Open template →

	c0010Nature of Report
0010Accounting framework	in rule

F 01.01 Balance Sheet Statement [Statement of Financial Position]: Assets

Open template →

	c0010Carrying amount
0240Total assets › Derivatives – Hedge accounting	in rule

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0010Level 1	c0020Level 2	c0030Level 3
0140ASSETS › Derivatives – Hedge accounting	in rule	in rule	in rule

Scope by module

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

VALIDATION RULE

v0937_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15535 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §22 F 01.01 r0240 · F 14.00 r0140
‘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 9.6.2.1 IFRS 13.76 IFRS 13.93(b)IFRS 13.81 IFRS 13.86

Controls102

102 other rules use at least one of these cells.

Other rules on the same cells

v4965_mwarning4
if {F 01.01, r0240, c0010} > 0 then sum({F 14.00, r0140, (c0010-0030)}) > 0
v3943_swarning3
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
e4432_ewarning1
count({F 00.01, r0010, c0010}) > 0
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v0787_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0010, c0010} = sum({F 02.00, c0010, (r0020-0085)})
v0788_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0090, c0010} = sum({F 02.00, c0010, (r0100-0145)})
v0789_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0160, c0010} = sum({F 02.00, c0010, (r0170-0192)})
v0790_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 02.00, r0220, c0010} = sum({F 02.00, c0010, (r0231-0270)})
v0793_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then {F 02.00, r0460, c0010} = sum({F 02.00, c0010, (r0481-0491)})
v0831_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 08.01.a, r0010, c0010} = {F 10.00, r0290, c0020}
v08985_mwarning1
{P 01.01, r200, c010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010} + {F 01.01, r0240, 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}
v1003_mwarning1
sum({F 30.02, r0030, (c0010-0030)}) <= sum({F 01.01, c0010, (r0060, r0092, r0240)})
v10610_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0005, c0020} = {F 18.00.a, r0005, c0056} + {F 18.00.a, r0005, c0057} + {F 18.00.a, r0005, c0058})
v10612_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0005, c0140} = +{F 18.00.b, r0005, c0141} + {F 18.00.b, r0005, c0142} + {F 18.00.b, r0005, c0143})
v10867_mwarning1
({G 01.00,r0110,c0010}>={F 14.00,r0010,c0030}+{F 14.00,r0051,c0030}+{F 14.00,r0056,c0030}+{F 14.00,r0060,c0030}+{F 14.00,r0101,c0030}+{F 14.00,r0121,c0030}+{F 14.00,r0125,c0030}+{F 14.00,r0140,c0030})
v1103_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 21.00, r0070, c0010} = sum({F 21.00, c0010, (r0080-0090)})
v12017_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0010, c0140} = +{F 18.00.b, r0010, c0141} + {F 18.00.b, r0010, c0142} + {F 18.00.b, r0010, c0143})
v12018_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0020, c0140} = +{F 18.00.b, r0020, c0141} + {F 18.00.b, r0020, c0142} + {F 18.00.b, r0020, c0143})
v12019_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0030, c0140} = +{F 18.00.b, r0030, c0141} + {F 18.00.b, r0030, c0142} + {F 18.00.b, r0030, c0143})
v12020_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0040, c0140} = +{F 18.00.b, r0040, c0141} + {F 18.00.b, r0040, c0142} + {F 18.00.b, r0040, c0143})
v12021_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0050, c0140} = +{F 18.00.b, r0050, c0141} + {F 18.00.b, r0050, c0142} + {F 18.00.b, r0050, c0143})
v12022_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0060, c0140} = +{F 18.00.b, r0060, c0141} + {F 18.00.b, r0060, c0142} + {F 18.00.b, r0060, c0143})
v12023_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0070, c0140} = +{F 18.00.b, r0070, c0141} + {F 18.00.b, r0070, c0142} + {F 18.00.b, r0070, c0143})
v12024_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0080, c0140} = +{F 18.00.b, r0080, c0141} + {F 18.00.b, r0080, c0142} + {F 18.00.b, r0080, c0143})

+ 77 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.