v1220_m

error · blockingactivewithin F 04.02.24 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_04.02.2, c0010, default: 0, interval: true}: {r0010} >= {r0030} + {r0040} + {r0050}

EBA description {r0010} >= {r0030} + {r0040} + {r0050}

Precondition p_291 (its meaning is not in the data yet)

Cells involved

F 04.02.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

Open template →

	c0010Carrying amount
0010FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS › Equity instruments	in rule
0030Equity instruments › of which: credit institutions	in rule
0040Equity instruments › of which: other financial corporations	in rule
0050Equity instruments › of which: non-financial corporations	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v1220_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 592 · official

Regulation1

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 04.02.2 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.

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v5656_swarning4
with {tF_04.02.2, default: null, interval: false}: {r*, c0010} >= 0
v0803_merror1
{r0190} = {r0010} + {r0060} + {r0120}
v23392_hwarning1
with{default: 0, interval: true}: {tF_04.02.2, r0010, c0010} = {tF_20.01, r0110, c0010} + {tF_20.01, r0110, c0020}
v23928_hwarning1
with{tF_04.02.2, c0010, default: 0, interval: true}: {r0190} = {r0010} + {r0060} + {r0120}

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.