v0957_m

warningactivewithin F 20.0228 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.02, c*, default: 0, interval: true}: {r0220} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200} + {r0210} + {r0215}

EBA description {r0220} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200} + {r0210} + {r0215}

Precondition p_403 (its meaning is not in the data yet)

Cells involved

F 20.02 Geographical breakdown of liabilities by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0010Financial liabilities held for trading	in rule	in rule
0061Trading financial liabilities	in rule	in rule
0070Financial liabilities designated at fair value through profit or loss	in rule	in rule
0110Financial liabilities measured at amortised cost	in rule	in rule
0141Non-trading non-derivative financial liabilities measured at a cost-based method	in rule	in rule
0150Derivatives – Hedge accounting	in rule	in rule
0160Fair value changes of the hedged items in portfolio hedge of interest rate risk	in rule	in rule
0170Provisions	in rule	in rule
0180Tax liabilities	in rule	in rule
0190Share capital repayable on demand	in rule	in rule
0200Other liabilities	in rule	in rule
0210Liabilities included in disposal groups classified as held for sale	in rule	in rule
0215Haircuts for trading liabilities valued at fair value	in rule	in rule
0220LIABILITIES	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

v0957_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 15552 · official

Regulation24

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 20.02 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 20.02 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 §12 F 20.02 r0190
‘Share capital repayable on demand’ shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity. Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Annex V Part 2 §13 F 20.02 r0200
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
Annex V Part 2 §14 F 20.02 r0210
‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.
Annex V Part 2 §270 F 20.02 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

IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.4.2.2 IFRS 7.8(g)IFRS 9.4.2.1 IFRS 9.6.2.1 IAS 39.89A(b)IFRS 9.6.5.8 IAS 37.10 IAS 1.54(l)IAS 1.54(n)IAS 1.54(o)IAS 32.IE33 IFRIC 2 IAS 1.54(p)IFRS 5.38 IAS 1.9(b)IAS 1.IG6

Controls28

28 other rules use at least one of these cells.

Other rules on the same cells

v3961_swarning26
with {tF_20.02, c*, 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, r0180, r0190, r0200, r0210, r0215, r0220)} >= 0
v23438_hwarning14
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}
v903496_hwarning12
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}
v0954_mwarning2
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v0955_mwarning2
{r0070} = {r0080} + {r0090} + {r0100}
v0956_mwarning2
{r0110} = {r0120} + {r0130} + {r0140}
v0975_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0976_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0977_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0978_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0979_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v23413_hwarning2
with{default: 0, interval: true}: {tF_11.01, r0500, c0020} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}
v23419_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0020} = {tF_20.02, r0070, c0010} + {tF_20.02, r0070, c0020}
v23420_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0030} = {tF_20.02, r0110, c0010} + {tF_20.02, r0110, c0020}
v23421_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0035} = {tF_20.02, r0141, c0010} + {tF_20.02, r0141, c0020}
v23427_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0010} = {tF_20.02, r0010, c0010} + {tF_20.02, r0010, c0020}
v23429_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0034} = {tF_20.02, r0061, c0010} + {tF_20.02, r0061, c0020}
v5098_mwarning2
{r0061} = sum(r0062-0066)
v5099_mwarning2
{r0141} = sum(r0142-0144)
v6060_mwarning2
sum({F 20.06, r0010, c0010, (sNNN)}) = {F 20.02, r0020, c0010} + {F 20.02, r0020, c0020} + {F 20.02, r0062, c0010} + {F 20.02, r0062, c0020} + {F 20.02, r0150, c0010} + {F 20.02, r0150, c0020}
v903491_hwarning2
with{default: 0, interval: true}: {tF_01.02.dp, r0300, c0010} = {tF_20.02, r0220, c0010} + {tF_20.02, r0220, c0020}
v903492_hwarning2
with{default: 0, interval: true}: {tF_01.02.dp, r0290, c0010} = {tF_20.02, r0210, c0010} + {tF_20.02, r0210, c0020}
v903493_hwarning2
with{default: 0, interval: true}: {tF_01.02.dp, r0280, c0010} = {tF_20.02, r0200, c0010} + {tF_20.02, r0200, c0020}
v903494_hwarning2
with{default: 0, interval: true}: {tF_01.02.dp, r0240, c0010} = {tF_20.02, r0180, c0010} + {tF_20.02, r0180, c0020}
v903495_hwarning2
with{default: 0, interval: true}: {tF_01.02.dp, r0270, c0010} = {tF_20.02, r0190, c0010} + {tF_20.02, r0190, c0020}

+ 3 more: see them lit in the grid of F 20.02.

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.