v1027_m

warningactivecross-template · F 01.02 ↔ F 31.0110 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_31.01, r0080, c*}) <= sum ({tF_01.02, (r0050, r0065, r0090, r0130, r0143), c0010})

EBA description sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})

Precondition p_454 (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 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
0080Selected financial liabilities › Debt securities issued	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

v1027_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 15588 · official

Regulation10

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 31.01 r0080
‘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 §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 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)

Controls19

19 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
v1009_mwarning5
sum({F 30.02, r0110, (c0010-0030)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1033_mwarning5
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 08.01.a, r0360, (c0010-0035)})
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
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.