v1308_m

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

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_08.02, r0020, c0020} <= {tF_01.02, r0130, c0010}

EBA description {F 08.02, r0020, c0020} <= {F 01.02, r0130, 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
0130Financial liabilities measured at amortised cost › Debt securities issued	in rule

F 08.02 Subordinated liabilities

Open template →

	c0020At amortized cost
0020Debt securities issued	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

v1308_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 624 · official

Regulation4

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 1 §37 F 01.02 r0130 · F 08.02 r0020
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.

Other acts

IFRS 7.8(g)IFRS 9.4.2.1

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v0772_merror1
{r0110} = {r0120} + {r0130} + {r0140}
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
v1009_mwarning1
sum({F 30.02, r0110, (c0010-0030)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1027_mwarning1
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v23882_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v903120_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}

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.