v1006_m

warningactivecross-template · F 01.01 ↔ F 30.0215 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_30.02, r0060, c*}) <= sum ({tF_01.01, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})

EBA description sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})

Precondition p_444 (its meaning is not in the data yet)

Cells involved

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

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	c0010Carrying amount
0030Cash, cash balances at central banks and other demand deposits › Cash balances at central banks	in rule
0040Cash, cash balances at central banks and other demand deposits › Other demand deposits	in rule
0090Financial assets held for trading › Loans and advances	in rule
0095Trading financial assets › Loans and advances	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule
0130Financial assets designated at fair value through profit or loss › Loans and advances	in rule
0144Financial assets at fair value through other comprehensive income › Loans and advances	in rule
0174Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule
0178Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule
0183Financial assets at amortised cost › Loans and advances	in rule
0233Non-trading non-derivative financial assets measured at a cost-based method › Loans and advances	in rule
0237Other non-trading non-derivative financial assets › Loans and advances	in rule

F 30.02 Breakdown of interests in unconsolidated structured entities by nature of the activities

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	c0010Securitisation Special Purpose Entities	c0020Asset management	c0030Other activities
0060Selected financial assets recognised in the reporting institution's balance sheet › Loans and advances	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

v1006_m

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15565 · official

Regulation6

From the rows and columns of the cells involved.

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.
Annex V Part 1 §32 F 01.01 r0090, r0099, r0130, r0144, r0183 · F 30.02 r0060
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 2 §2 F 01.01 r0030
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 01.01 r0040
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.
Annex V Part 2 §285 F 30.02 c0020
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions: (a) ‘Asset management’ shall refer to assets belonging directly to the customers, for which the institution is providing management. ‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles; (b) ‘Custody assets’ shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management. ‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others. The item ‘of which: entrusted to other entities’ shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities; (c) ‘Central administrative services for collective investment’ shall refer to the administrative services provided by the institution to collective investment undertakings. It shall include, among others, the services of transfer agent, of compiling accounting documents, of preparing the prospectus, financial reports and all other documents intended for investors, of carrying out the correspondence by distributing financial reports and all other documents intended for investors, of carrying out issues and redemptions and keeping the register of investors, as well as of calculating the net asset value; (d) ‘Fiduciary transactions’ shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers. Frequently, in fiduciary transactions, the institution provides services, such as custody, asset management services, to a structured entity or managing portfolios on a discretionary basis. All fiduciary transactions shall be reported exclusively in this item irrespective of whether the institution provides other services; (e) ‘Payment services’ shall refer to the payment services listed in Annex I of Directive (EU) 2015/2366; (f) ‘Customer resources distributed but not managed’ shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers. This item shall be reported by type of product; (g) ‘Amount of the assets involved in the services provided’ shall include the amount of assets in relation to which the institution is acting, using the fair value. Other measurement bases including nominal value may be used where the fair value is not available. Where the institution provides services to entities such as collective investment undertakings or pension funds, the assets concerned may be shown at the value at which those entities report the assets in their own balance sheet. Reported amounts shall include accrued interest, where applicable.

Other acts

CRR art 4 1(66)

Controls66

66 other rules use at least one of these cells.

Other rules on the same cells

v1029_mwarning12
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1086_mwarning12
{F 04.05, r0030, c0010} <= sum({F 01.01, c0010, (r0030, r0040, r0080, r0090, r0094, r0095, r0098, r0099, r0120, r0130, r0143, r0144, r0173, r0174, r0177, r0178, r0182, r0183, r0232, r0233, r0236, r0237)})
v3897_swarning12
with {tF_01.01, c0010, 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, r0340, r0350, r0360, r0370, r0380, r0390)} >= 0
v1069_mwarning10
sum({F 13.01, r0010, (c0010, c0020, c0030, c0031, c0032, c0041, c0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v2821_mwarning10
sum({F 32.01, r0100, (c0010, c0060)}) <= sum({F 01.01, (r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})
v5013_mwarning10
sum({F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}) = sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v903537_hwarning10
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_hwarning10
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}
v3973_serror3
with {tF_30.02, default: null, interval: false}: {r*, c*} >= 0
v0999_mwarning3
{r0010} = {r0030} + {r0040} + {r0050} + {r0060}
v1019_mwarning3
xsum({F 30.02, (r0050-0060, c0010-0030)}) = {F 30.01, r0010, c0020}
v23873_hwarning3
with{tF_30.02, c*, default: 0, interval: true}: {r0010} = {r0030} + {r0050} + {r0060} + {r0040}
v0763_mwarning2
{r0010} = {r0020} + {r0030} + {r0040}
v2815_mwarning2
with {default: 0, interval: true}: sum ({tF_32.01, r0020, (c0010, c0060)}) >= sum ({tF_01.01, r0030-0040, c0010})
v7819_mwarning2
{F 18.00.a, r0005, c0010} + {F 18.00.b, r0005, c0130} = {F 01.01, r0030, c0010} + {F 01.01, r0040, c0010}
v89798_hwarning2
with{tF_01.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v89799_hwarning2
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v0764_merror1
{r0050} = {r0060} + {r0070} + {r0080} + {r0090}
v0765_merror1
{r0100} = {r0110} + {r0120} + {r0130}
v0766_merror1
{r0141} = {r0142} + {r0143} + {r0144}
v1694_merror1
{r0091} = sum(r0092-0095)
v1695_merror1
{r0171} = sum(r0172-0174)
v1696_merror1
{r0175} = sum(r0176-0178)
v1697_merror1
{r0234} = sum(r0235-0237)
v5019_merror1
{r0096} = {r0097} + {r0098} + {r0099}

+ 41 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.