v1306_m

error · blockingactivecross-template · F 01.02 ↔ F 08.022 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_08.02, r0030} <= {tF_01.02, r0070}

EBA description {F 08.02, r0030, c0010} <= {F 01.02, r0070, c0010}

Precondition p_262 (its meaning is not in the data yet)

Cells involved

F 01.02 Balance Sheet Statement [Statement of Financial Position]: Liabilities

Open template →

	c0010Carrying amount
0070Total liabilities › Financial liabilities designated at fair value through profit or loss	in rule

F 08.02 Subordinated liabilities

Open template →

	c0010Designated at fair value through profit or loss
0030Subordinated financial liabilities	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

v1306_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 622 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.02 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 §99 F 08.02 r0030
‘Subordinated financial liabilities’ issued shall be treated in the same way as other financial liabilities incurred. Subordinated liabilities issued in the form of securities shall be classified as ‘Debt securities issued’ and subordinated liabilities in the form of deposits are classified as ‘Deposits’.
Annex V Part 2 §100 F 08.02 r0030
Template 8.2 shall include the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that shall be subordinated debt, as determined in Table of Part 2 of Annex II to the ECB BSI Regulation, classified by accounting portfolios. ‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied.

Other acts

IFRS 7.8(e)IFRS 9.4.2.2 IFRS 9.4.3.5

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v0771_merror1
{r0070} = {r0080} + {r0090} + {r0100}
v3898_serror1
with {tF_01.02, 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, r0175, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0295, r0300)} >= 0
v3926_serror1
with {tF_08.02, default: null, interval: false}: {r*, c*} >= 0
v0775_mwarning1
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v0944_mwarning1
sum({F 14.00, r0210, (c0010-0030)}) = {F 01.02, r0070, c0010}
v1698_mwarning1
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v23438_hwarning1
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v23881_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v4967_mwarning1
if {F 01.02, r0070, c0010} > 0 then sum({F 14.00, r0210, (c0010-0030)}) > 0
v903119_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v903496_hwarning1
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, 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.