v1026_m

warningactivecross-template · F 01.01 ↔ F 31.0115 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_31.01, r0020, c*}) <= sum ({tF_01.01, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390), c0010})

EBA description sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})

Precondition p_453 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0010Carrying amount
0070Financial assets held for trading › Equity instruments	in rule
0093Trading financial assets › Equity instruments	in rule
0097Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule
0110Financial assets designated at fair value through profit or loss › Equity instruments	in rule
0142Financial assets at fair value through other comprehensive income › Equity instruments	in rule
0172Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule
0176Non-trading non-derivative financial assets measured at fair value to equity › Equity instruments	in rule
0390Non-trading non-derivative financial assets measured at a cost-based method › Equity instruments	in rule
0235Other non-trading non-derivative financial assets › Equity instruments	in rule
0260Total assets › Investments in subsidiaries, joint ventures and associates	in rule

F 31.01 Related parties: amounts payable to and amounts receivable from

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	c0010Parent and entities with joint control or significance influence	c0020Subsidiaries and other entities of the same group	c0030Associates and joint ventures	c0040Key management of the institution or its parent	c0050Other related parties
0020Selected financial assets › Equity instruments	in rule	in rule	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

v1026_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 15587 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 1 §21 F 01.01 r0260
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 §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 2 §4 F 01.01 r0260
‘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 §289 F 31.01 c0020, c0030
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated. Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated within the scope of the prudential consolidation or because the subsidiaries are excluded from the scope of prudential consolidation in accordance with Article 19 CRR for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution. Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.

Other acts

IAS 32.11 IAS 1.54(e)IAS 24.19(a)IAS 24.19(b)IAS 24.19(c)IAS 24.19(d)IAS 24.19(e)IAS 24.19(f)IAS 24.19(g)

Controls59

59 other rules use at least one of these cells.

Other rules on the same cells

v3897_swarning10
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
v08987_mwarning9
{P 01.01, r207, c010} = {F 01.01, r0070, c0010} + {F 01.01, r0093, c0010} + {F 01.01, r0097, c0010} + {F 01.01, r0110, c0010} + {F 01.01, r0142, c0010} + {F 01.01, r0172, c0010} + {F 01.01, r0176, c0010} + {F 01.01, r0390, c0010} + {F 01.01, r0235, c0010}
v1004_mwarning9
sum({F 30.02, r0040, (c0010-0030)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390)})
v2816_mwarning9
sum({F 32.01, r0030, (c0010, c0060)}) = sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0390, r0235)})
v6063_mwarning9
sum({F 20.04, r0040, c0010, (sNNN)}) = sum({F 01.01, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390), c0010})
v903537_hwarning8
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_hwarning8
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}
v1021_mwarning5
{r0010} = {r0020} + {r0030} + {r0040}
v23915_hwarning5
with{tF_31.01, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v3974_swarning5
with {tF_31.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0132)} >= 0
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}
v5021_merror1
{r0231} = {r0390} + {r0232} + {r0233}
v5059_merror1
sum({F 15.00.a, r0046, ({c0010}, {c0080})}) <= {F 01.01, r0097, c0010}
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v0897_mwarning1
sum({F 15.00.a, r0020, ({c0010}, {c0080})}) <= {F 01.01, r0070, c0010}
v0900_mwarning1
sum({F 15.00.a, r0060, ({c0010}, {c0080})}) <= {F 01.01, r0110, c0010}
v0903_mwarning1
sum({F 15.00.a, r0092, ({c0010}, {c0080})}) <= {F 01.01, r0142, c0010}
v0926_mwarning1
sum({F 14.00, r0030, (c0010-0030)}) = {F 01.01, r0070, c0010}

+ 34 more: see them lit in the grid of F 01.01.

Interpretation1

2015_1749

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.