v1698_m

warningactivewithin F 01.0214 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_01.02, c0010, default: 0, interval: true}: {r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}

EBA description {r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}

Precondition p_259 (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
0010Total liabilities › Financial liabilities held for trading	in rule
0061Total liabilities › Trading financial liabilities	in rule
0070Total liabilities › Financial liabilities designated at fair value through profit or loss	in rule
0110Total liabilities › Financial liabilities measured at amortised cost	in rule
0141Total liabilities › Non-trading non-derivative financial liabilities measured at a cost-based method	in rule
0150Total liabilities › Derivatives – Hedge accounting	in rule
0160Total liabilities › Fair value changes of the hedged items in portfolio hedge of interest rate risk	in rule
0170Total liabilities › Provisions	in rule
0240Total liabilities › Tax liabilities	in rule
0270Total liabilities › Share capital repayable on demand	in rule
0280Total liabilities › Other liabilities	in rule
0290Total liabilities › Liabilities included in disposal groups classified as held for sale	in rule
0295Total liabilities › Haircuts for trading liabilities at fair value	in rule
0300Total liabilities	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

v1698_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15758 · official

Regulation23

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 01.02 r0150
‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
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 §12 F 01.02 r0270
‘Share capital repayable on demand’ shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity. Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Annex V Part 2 §13 F 01.02 r0280
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
Annex V Part 2 §14 F 01.02 r0290
‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.

Other acts

IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.4.2.2 IFRS 7.8(g)IFRS 9.4.2.1 IFRS 9.6.2.1 IAS 39.89A(b)IFRS 9.6.5.8 IAS 37.10 IAS 1.54(l)IAS 1.54(n)IAS 1.54(o)IAS 32.IE33 IFRIC 2 IAS 1.54(p)IFRS 5.38 IAS 1.9(b)IAS 1.IG6

Controls42

42 other rules use at least one of these cells.

Other rules on the same cells

v3898_serror13
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
v0775_mwarning13
{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}
v23438_hwarning7
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}
v903496_hwarning6
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}
v0770_merror1
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v0771_merror1
{r0070} = {r0080} + {r0090} + {r0100}
v0772_merror1
{r0110} = {r0120} + {r0130} + {r0140}
v0784_merror1
{F 01.03, r0300, c0010} + {F 01.02, r0300, c0010} = {F 01.01, r0380, c0010}
v0785_merror1
{F 01.03, r0310, c0010} = {F 01.03, r0300, c0010} + {F 01.02, r0300, c0010}
v1306_merror1
{F 08.02, r0030, c0010} <= {F 01.02, r0070, c0010}
v1309_merror1
{F 08.02, r0030, c0020} <= {F 01.02, r0110, c0010}
v1312_merror1
{F 08.02, r0030, c0030} <= {F 01.02, r0141, c0010}
v0127_hwarning1
{r0240} = +{r0250} + {r0260}
v08998_mwarning1
{P 01.02, r360, c010} = {F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} + {F 01.02, r0150, c0010}
v0938_mwarning1
sum({F 14.00, r0150, (c0010-0030)}) = {F 01.02, r0010, c0010}
v0944_mwarning1
sum({F 14.00, r0210, (c0010-0030)}) = {F 01.02, r0070, c0010}
v0948_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0250, (c0010-0030)}) = {F 01.02, r0150, c0010}
v0975_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0976_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0977_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0978_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0979_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v1007_mwarning1
sum({F 30.02, r0090, (c0010-0030)}) <= sum({F 01.02, c0010, (r0020, r0062, r0150)})
v23881_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v23882_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}

+ 17 more: see them lit in the grid of F 01.02.

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.