v1009_m

warningactivecross-template · F 01.02 ↔ F 30.028 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_30.02, r0110, c*}) <= sum ({tF_01.02, (r0050, r0065, r0090, r0130, r0143), c0010})

EBA description sum({F 30.02, r0110, (c0010-0030)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})

Precondition p_445 (its meaning is not in the data yet)

Cells involved

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

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	c0010Carrying amount
0050Financial liabilities held for trading › Debt securities issued	in rule
0065Trading financial liabilities › Debt securities issued	in rule
0090Financial liabilities designated at fair value through profit or loss › Debt securities issued	in rule
0130Financial liabilities measured at amortised cost › Debt securities issued	in rule
0143Non-trading non-derivative financial liabilities measured at a cost-based method › Debt securities issued	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
0110Selected equity and financial liabilities recognised in the reporting institution's balance sheet › Debt securities issued	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

v1009_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 15568 · official

Regulation4

From the rows and columns of the cells involved.

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.
Annex V Part 1 §37 F 01.02 r0050, r0090, r0130 · F 30.02 r0110
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
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)

Controls20

20 other rules use at least one of these cells.

Other rules on the same cells

v3898_serror5
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
v1027_mwarning5
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v3973_serror3
with {tF_30.02, default: null, interval: false}: {r*, c*} >= 0
v1001_mwarning3
{r0070} = {r0080} + {r0090} + {r0100} + {r0110}
v1020_mwarning3
xsum({F 30.02, (r0090-0110, c0010-0030)}) <= {F 30.01, r0010, c0040}
v0770_merror1
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v0771_merror1
{r0070} = {r0080} + {r0090} + {r0100}
v0772_merror1
{r0110} = {r0120} + {r0130} + {r0140}
v1305_merror1
{F 08.02, r0020, c0010} <= {F 01.02, r0090, c0010}
v1308_merror1
{F 08.02, r0020, c0020} <= {F 01.02, r0130, c0010}
v1311_merror1
{F 08.02, r0020, c0030} <= {F 01.02, r0143, c0010}
v0942_mwarning1
sum({F 14.00, r0190, (c0010-0030)}) = {F 01.02, r0050, c0010}
v0946_mwarning1
sum({F 14.00, r0230, (c0010-0030)}) = {F 01.02, r0090, c0010}
v23881_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v23882_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v23883_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v5096_mwarning1
sum({F 14.00, r0205, (c0010-0030)}) <= {F 01.02, r0065, c0010}
v903119_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v903120_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v903121_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}

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.