v0953_m

warningactivewithin F 20.0142 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.01, c*, default: 0, interval: true}: {r0320} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0315}

EBA description {r0320} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0315}

Precondition p_402 (its meaning is not in the data yet)

Cells involved

F 20.01 Geographical breakdown of assets by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0010ASSETS › Cash and cash balances at central banks	in rule	in rule
0050ASSETS › Financial assets held for trading	in rule	in rule
0091ASSETS › Trading financial assets	in rule	in rule
0096ASSETS › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule
0100ASSETS › Financial assets designated at fair value through profit or loss	in rule	in rule
0141ASSETS › Financial assets at fair value through other comprehensive income	in rule	in rule
0171ASSETS › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule	in rule
0175ASSETS › Non-trading non-derivative financial assets measured at fair value to equity	in rule	in rule
0181ASSETS › Financial assets at amortised cost	in rule	in rule
0231ASSETS › Non-trading non-trading financial assets measured at a cost-based method	in rule	in rule
0234ASSETS › Other non-trading non-derivative financial assets	in rule	in rule
0240ASSETS › Derivatives – Hedge accounting	in rule	in rule
0250ASSETS › Fair value changes of the hedged items in portfolio hedge of interest rate risk	in rule	in rule
0260ASSETS › Tangible assets	in rule	in rule
0270ASSETS › Intangible assets	in rule	in rule
0280ASSETS › Investments in subsidiaries, joint ventures and associates	in rule	in rule
0290ASSETS › Tax assets	in rule	in rule
0300ASSETS › Other assets	in rule	in rule
0310ASSETS › Non-current assets and disposal groups classified as held for sale	in rule	in rule
0315ASSETS › (-) Haircuts for trading assets valued at fair value	in rule	in rule
0320ASSETS	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

v0953_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 15548 · official

Regulation28

From the rows and columns of the cells involved.

Annex V Part 1 §21 F 20.01 r0280
Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in ‘Investments in subsidiaries, joint ventures and associates’, except where they are classified as held for sale in accordance with IFRS 5.
Annex V Part 1 §22 F 20.01 r0240
‘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 20.01 c0010, c0020
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 2 §4 F 20.01 r0280
‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill.
Annex V Part 2 §5 F 20.01 r0300
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
Annex V Part 2 §7 F 20.01 r0310
‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.

Show all (7)

Annex V Part 2 §270 F 20.01 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Other acts

IAS 1.54(i)IFRS 9.Appendix A IFRS 7.8(a)IFRS 9.4.1.4 IFRS 9.4.1.5 IFRS 7.8(h)IFRS 9.4.1.2A IFRS 7.8(f)IFRS 9.4.1.2 IFRS 9.6.2.1 IAS 39.89A(a)IFRS 9.6.5.8 IAS 1.54(c)CRR art 4 1(115)IAS 1.54(e)IAS 1.54(n)IAS 1.54(o)IAS 1.54(j)IFRS 5.38 IAS 1.9(a)IAS 1.IG6

Controls42

42 other rules use at least one of these cells.

Other rules on the same cells

v3960_swarning38
with {tF_20.01, c*, 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)} >= 0
v903537_hwarning22
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_hwarning22
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}
v0949_mwarning2
{r0010} = sum(r0020-0040)
v0950_mwarning2
{r0050} = sum(r0060-0090)
v0951_mwarning2
{r0100} = sum(r0110-0130)
v0952_mwarning2
{r0141} = sum(r0142-0144)
v1728_mwarning2
{r0091} = sum(r0092-0095)
v1729_mwarning2
{r0171} = sum(r0172-0174)
v1730_mwarning2
{r0175} = sum(r0176-0178)
v1731_mwarning2
{r0234} = sum(r0235-0237)
v23384_hwarning2
with{default: 0, interval: true}: {tF_11.01, r0500, c0010} = {tF_20.01, r0240, c0010} + {tF_20.01, r0240, c0020}
v23403_hwarning2
with{default: 0, interval: true}: {tF_04.01, r0190, c0010} = {tF_20.01, r0050, c0010} + {tF_20.01, r0050, c0020}
v23404_hwarning2
with{default: 0, interval: true}: {tF_04.06, r0190, c0010} = {tF_20.01, r0091, c0010} + {tF_20.01, r0091, c0020}
v23405_hwarning2
with{default: 0, interval: true}: {tF_04.03.1, r0180, c0010} = {tF_20.01, r0141, c0010} + {tF_20.01, r0141, c0020}
v23406_hwarning2
with{default: 0, interval: true}: {tF_04.07, r0190, c0010} = {tF_20.01, r0171, c0010} + {tF_20.01, r0171, c0020}
v23407_hwarning2
with{default: 0, interval: true}: {tF_04.02.1, r0180, c0010} = {tF_20.01, r0096, c0010} + {tF_20.01, r0096, c0020}
v23408_hwarning2
with{default: 0, interval: true}: {tF_04.02.2, r0190, c0010} = {tF_20.01, r0100, c0010} + {tF_20.01, r0100, c0020}
v23409_hwarning2
with{default: 0, interval: true}: {tF_04.09, r0140, c0050} = {tF_20.01, r0231, c0010} + {tF_20.01, r0231, c0020}
v23410_hwarning2
with{default: 0, interval: true}: {tF_04.10, r0190, c0010} = {tF_20.01, r0234, c0010} + {tF_20.01, r0234, c0020}
v23817_hwarning2
with{default: 0, interval: true}: {tF_01.01, r0380, c0010} = {tF_20.01, r0320, c0010} + {tF_20.01, r0320, c0020}
v23859_hwarning2
with{tF_20.01, c*, default: 0, interval: true}: {r0181} = {r0182} + {r0183}
v23871_hwarning2
with{tF_20.01, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v23872_hwarning2
with{tF_20.01, c*, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}
v23916_hwarning2
with{tF_20.01, c*, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}

+ 17 more: see them lit in the grid of F 20.01.

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.