v1106_m

warningactivecross-template · F 01.01 ↔ F 21.002 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_21.00, r0070} <= {tF_01.01, r0320}

EBA description {F 21.00, r0070, c0010} <= {F 01.01, r0320, c0010}

Precondition p_415 (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
0320Intangible assets › Other intangible assets	in rule

F 21.00 Tangible and intangible assets: assets subject to operating lease

Open template →

	c0010Carrying amount
0070Other intangible 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

v1106_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 15627 · 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 2 §278 F 21.00 c0010
For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by the total of tangible assets.
Annex V Part 2 §279 F 21.00 c0010
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be broken down by measurement method.

Other acts

IAS 38.8 IAS 38.118 IFRS 16.47(a)

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v1103_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 21.00, r0070, c0010} = sum({F 21.00, c0010, (r0080-0090)})
v1113_mwarning1
{F 21.00, r0070, c0010} <= {F 42.00, r0070, c0010}
v3897_swarning1
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
v3969_swarning1
with {tF_21.00, default: null, interval: false}: {r*, c0010} >= 0
v903203_hwarning1
with{c0010, default: 0, interval: true}: {tF_01.01.dp, r0320} = {tF_42.00, r0075}
v903591_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0300} = {r0310} + {r0320}

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.