v12677_m

warningnot activewithin F 01.011 cell · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tR_07.00, r0030} = {tF_01.01, r0380}

Precondition p_700 (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
0380Total assets	in rule

Cells outside this release's templates (1)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

R_07.00 r0030 c0010 · datapoint 32354

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0, REM_HR_Institution 2.2.0	warning	not active	2026-03-31
FINREP9DP 1.0.0, REM_HR_Institution 2.2.0	warning	not active	2026-03-31
FINREP9DP 1.1.0, REM_HR_Institution 2.2.0	warning	not active	2026-03-31

VALIDATION RULE

v12677_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 20437 · official

Regulation3

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.

Other acts

IAS 1.9(a)IAS 1.IG6

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v0783_merror1
{F 01.03, r0310, c0010} = {F 01.01, r0380, c0010}
v0784_merror1
{F 01.03, r0300, c0010} + {F 01.02, r0300, c0010} = {F 01.01, r0380, c0010}
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v0908_mwarning1
sum({F 15.00.a, r0190, ({c0010}, {c0080})}) <= {F 01.01, r0380, c0010}
v23817_hwarning1
with{default: 0, interval: true}: {tF_01.01, r0380, c0010} = {tF_20.01, r0320, c0010} + {tF_20.01, r0320, c0020}
v2814_mwarning1
sum({F 32.01, r0010, (c0010, c0060)}) = {F 01.01, r0380,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
v6211_mwarning1
with {default: 0, interval: true}: {tP_01.01, r220, c010} = {tF_01.01, r0380, c0010}
v903538_hwarning1
with{default: 0, interval: true}: {tF_01.01.dp, r0380, c0010} = {tF_20.01, r0320, c0010} + {tF_20.01, r0320, c0020}

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.