v1134_m

warningactivewithin F 17.0315 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_17.03, c0010, default: 0, interval: true}: {r0380} = {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0320} + {r0325} + {r0330} + {r0335} + {r0340} + {r0350} + {r0360} + {r0370}

EBA description {r0380} = {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0320} + {r0325} + {r0330} + {r0335} + {r0340} + {r0350} + {r0360} + {r0370}

Precondition p_368 (its meaning is not in the data yet)

Cells involved

F 17.03 Reconciliation between IFRS and CRR scope of consolidation: Liabilities

Open template →

	c0010Accounting scope of consolidation [carrying amount]
0260Total equity › Capital	in rule
0270Total equity › Share premium	in rule
0280Total equity › Equity instruments issued other than capital	in rule
0290Total equity › Other equity	in rule
0300Total equity › Accumulated other comprehensive income	in rule
0310Total equity › Retained earnings	in rule
0320Total equity › Revaluation reserves	in rule
0325Total equity › Fair value reserves	in rule
0330Total equity › Other reserves	in rule
0335Total equity › First consolidation differences	in rule
0340Total equity › (-) Treasury shares	in rule
0350Total equity › Profit or loss attributable to Owners of the parent	in rule
0360Total equity › (-) Interim dividends	in rule
0370Total equity › Minority interests [Non-controlling interests]	in rule
0380Total equity and total liabilities › Total equity	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

v1134_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15654 · official

Regulation31

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 17.03 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 §18 F 17.03 r0280
‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent).
Annex V Part 2 §19 F 17.03 r0280
‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
Annex V Part 2 §20 F 17.03 r0290
‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions (IFRS 2.10).
Annex V Part 2 §28 F 17.03 r0340
Under IFRS, ‘Revaluation reserves’ shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.
Annex V Part 2 §209 F 17.03 c0010
‘Accounting scope of consolidation’ shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation, that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations. Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.

Other acts

IAS 1.54(r)BAD art 22 IAS 1.78(e)CRR art 4 1(124)IFRS 2.10 CRR art 4 1(100)CRR art 4 1(123)IFRS 1.33 IFRS 1.D5 IFRS 1.D6 IFRS 1.D7 IFRS 1.D8 IAS 1.54 IAS 1.79(a)(vi)IAS 32.33 IAS 32.33A IAS 32.34 IAS 32.AG14 IAS 32.AG36 IFRS 10.B94 IAS 32.35 IAS 1.54(q)IFRS 10.22 IAS 1.9(c)IAS 1.IG6

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v3959_swarning3
with {tF_17.03, 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, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0245, r0250, r0260, r0270, r0280, r0390)} >= 0
v2061_swarning2
with {tF_17.03, c0010, default: null, interval: false}: {(r0340, r0360)} <= 0
v1135_mwarning1
{r0390} = {r0250} + {r0380}
v23835_hwarning1
with{tF_17.03, c0010, default: 0, interval: true}: {r0390} = {r0250} + {r0380}

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.