v1121_m

warningactivewithin F 44.0212 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_44.02, c0010, default: 0, interval: true}: {r0120} = sum ({r0010-0110})

EBA description {r0120} = sum(r0010-0110)

Precondition p_491 (its meaning is not in the data yet)

Cells involved

F 44.02 Movements in defined benefit plans and employee benefits

Open template →

	c0010Defined benefit obligations
0010Opening balance [present value]	in rule
0020Opening balance [present value] › Current service cost	in rule
0030Opening balance [present value] › Interest cost	in rule
0040Opening balance [present value] › Contributions paid	in rule
0050Opening balance [present value] › Actuarial (-) gains or losses from changes in demographic assumptions	in rule
0060Opening balance [present value] › Actuarial (-) gains or losses from changes in financial assumptions	in rule
0070Opening balance [present value] › Foreign currency translation (flow) increase or (-) decrease	in rule
0080Opening balance [present value] › Benefits paid	in rule
0090Opening balance [present value] › Past service cost, including gains and losses arising from settlements	in rule
0100Opening balance [present value] › Increase or (-) decrease through business combinations and disposal	in rule
0110Opening balance [present value] › Other increases or (-) decreases	in rule
0120Closing balance [present value]	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

v1121_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15642 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 2 §306 F 44.02 c0010
These templates shall include accumulated information of all defined benefit plans of the institution. Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
Annex V Part 2 §309 F 44.02 c0010
The template on movements in defined benefit obligations shall show the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution. The effects of the different elements listed in IAS 19.141 during the period shall be presented separately.
Annex V Part 2 §310 F 44.02 r0120
The amount of ‘Closing balance (present value)’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’.

Other acts

IAS 19.140(a)(ii)IAS 19.141(a)IAS 19.141(b)IAS 19.141(f)IAS 19.141(c)(ii)IAS 19.141(c)(iii)IAS 19.141(e)IAS 19.141(g)IAS 19.141(d)IAS 19.141(h)

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v3986_swarning5
with {tF_44.02, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0120)} >= 0
v1122_mwarning1
{F 44.02, r0120, c0010} = {F 44.01, r0070, c0010}
v3987_swarning1
with {tF_44.02, default: null, interval: false}: {r0080, c0010} <= 0

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.