v1251_m

warningactivecross-template · F 01.01 ↔ F 05.012 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_01.01, r0040, c0010} = {tF_05.01, r0010, c0030}

EBA description {F 01.01, r0040, c0010} = {F 05.01, r0010, c0030}

Precondition p_253 (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
0040Cash, cash balances at central banks and other demand deposits › Other demand deposits	in rule

F 05.01 Breakdown of non-trading loans and advances by product: Loans and advances other than held for trading, trading or held for sale assets by product

Open template →

	c0030Credit institutions
0010By product › On demand [call] and short notice [current account]	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

v1251_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 15692 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 c0010 · F 05.01 c0030
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 §42 F 05.01 c0030
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
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 §85 F 05.01 r0010
Loans and advances shall be allocated to the following products: (a) ‘on demand (call) and short notice (current account)’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘overdrafts’ that are debit balances on current account balances and compulsory reserves held at the central bank; (b) ‘Credit card debt’ shall include credit granted either via delayed debit cards or via credit cards as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (c) ‘Trade receivables’ shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. That item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse); (d) ‘Finance leases’ shall include the carrying amount of finance lease receivables. Under IFRS, ‘finance lease receivables’ are as defined in IAS 17; (e) ‘Reverse repurchase loans’ shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part; (f) ‘Other term loans’ shall include debit balances with contractually fixed maturities or terms that are not included in other items; (g) ‘Advances that are not loans’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).

Controls14

14 other rules use at least one of these cells.

Other rules on the same cells

v0875_merror1
{r0080} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}
v0763_mwarning1
{r0010} = {r0020} + {r0030} + {r0040}
v1006_mwarning1
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_mwarning1
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1069_mwarning1
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)})
v1086_mwarning1
{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)})
v1379_mwarning1
{F 05.01, r0080, c0030} = {F 01.01, r0040, c0010} + {F 04.02.1, r0140, c0010} + {F 04.02.2, r0150, c0010} + {F 04.03.1, r0140, c0010} + {F 04.04.1, r0100, c0010} + {F 04.07, r0150, c0010} + {F 04.08, r0150, c0010} + {F 04.08, r0150, c0035} + {F 04.09, r0100, c0050} + {F 04.10, r0150, c0010}
v2815_mwarning1
with {default: 0, interval: true}: sum ({tF_32.01, r0020, (c0010, c0060)}) >= sum ({tF_01.01, r0030-0040, 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
v5013_mwarning1
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)})
v5670_swarning1
with {tF_05.01, default: null, interval: false}: {r0010-0100, c0020-0040} >= 0
v7819_mwarning1
{F 18.00.a, r0005, c0010} + {F 18.00.b, r0005, c0130} = {F 01.01, r0030, c0010} + {F 01.01, r0040, c0010}
v89798_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v89799_hwarning1
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}

Interpretation3

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.