v1086_m

warningactivecross-template · F 01.01 ↔ F 04.0523 cells · general rule

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_04.05, r0030} <= sum ({tF_01.01, (r0030, r0040, r0080, r0090, r0094, r0095, r0098, r0099, r0120, r0130, r0143, r0144, r0173, r0174, r0177, r0178, r0182, r0183, r0232, r0233, r0236, r0237)})

EBA description {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)})

Precondition p_296 (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
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
0080Financial assets held for trading › Debt securities	in rule
0090Financial assets held for trading › Loans and advances	in rule
0094Trading financial assets › Debt securities	in rule
0095Trading financial assets › Loans and advances	in rule
0098Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule
0120Financial assets designated at fair value through profit or loss › Debt securities	in rule
0130Financial assets designated at fair value through profit or loss › Loans and advances	in rule
0143Financial assets at fair value through other comprehensive income › Debt securities	in rule
0144Financial assets at fair value through other comprehensive income › Loans and advances	in rule
0173Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule
0174Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule
0177Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule
0178Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule
0182Financial assets at amortised cost › Debt securities	in rule
0183Financial assets at amortised cost › Loans and advances	in rule
0232Non-trading non-derivative financial assets measured at a cost-based method › Debt securities	in rule
0233Non-trading non-derivative financial assets measured at a cost-based method › Loans and advances	in rule
0236Other non-trading non-derivative financial assets › Debt securities	in rule
0237Other non-trading non-derivative financial assets › Loans and advances	in rule

F 04.05 Subordinated financial assets

Open template →

	c0010Carrying amount
0030Subordinated [for the issuer] financial assets	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

v1086_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 15619 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 c0010 · F 04.05 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 §31 F 01.01 r0080, r0098, r0120, r0143, r0182
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 01.01 r0090, r0099, r0130, r0144, r0183
‘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 §78 F 04.05 r0030
In template 4.5, institutions shall report the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 100 of this Part.

Show all (7)

Annex V Part 2 §100 F 04.05 r0030
Template 8.2 shall include the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that shall be subordinated debt, as determined in Table of Part 2 of Annex II to the ECB BSI Regulation, classified by accounting portfolios. ‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied.

Controls85

85 other rules use at least one of these cells.

Other rules on the same cells

v3897_swarning22
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
v903537_hwarning20
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_hwarning20
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}
v1006_mwarning12
sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
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)})
v08986_mwarning10
{P 01.01, r205, c010} = {F 01.01, r0080, c0010} + {F 01.01, r0094, c0010} + {F 01.01, r0098, c0010} + {F 01.01, r0120, c0010} + {F 01.01, r0143, c0010} + {F 01.01, r0173, c0010} + {F 01.01, r0177, c0010} + {F 01.01, r0182, c0010} + {F 01.01, r0232, c0010} + {F 01.01, r0236, c0010}
v1005_mwarning10
sum({F 30.02, r0050, (c0010-0030)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1028_mwarning10
sum({F 31.01, r0030, (c0010-0050)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
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)})
v2817_mwarning10
sum({F 32.01, r0040, (c0010, c0060)}) = sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
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)})
v0764_merror2
{r0050} = {r0060} + {r0070} + {r0080} + {r0090}
v0765_merror2
{r0100} = {r0110} + {r0120} + {r0130}
v0766_merror2
{r0141} = {r0142} + {r0143} + {r0144}
v1694_merror2
{r0091} = sum(r0092-0095)
v1695_merror2
{r0171} = sum(r0172-0174)
v1696_merror2
{r0175} = sum(r0176-0178)
v1697_merror2
{r0234} = sum(r0235-0237)
v5019_merror2
{r0096} = {r0097} + {r0098} + {r0099}
v5020_merror2
{r0181} = {r0182} + {r0183}
v5021_merror2
{r0231} = {r0390} + {r0232} + {r0233}
v0763_mwarning2
{r0010} = {r0020} + {r0030} + {r0040}
v23874_hwarning2
with{tF_01.01, c0010, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v23875_hwarning2
with{tF_01.01, c0010, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}

+ 60 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.