v1740_m

warningactivecross-template · F 08.01 ↔ F 20.064 cells · specific check

Expression · DPM 2.0, verbatim

with {r0010, default: 0, interval: true}: sum ({tF_20.06, c0010}) = sum ({tF_08.01.a, (c0010, c0034, c0037)})

EBA description sum({F 20.06, r0010, c0010, (sNNN)}) = sum({F 08.01.a, r0010, (c0010, c0034,c0037)})

Precondition p_410 (its meaning is not in the data yet)

Cells involved

F 08.01 Breakdown of financial liabilities by product and by counterparty sector

Open template →

	c0010Held for trading	c0034Trading	c0037Hedge accounting
0010Derivatives	in rule	in rule	in rule

F 20.06 Geographical breakdown of liabilities by residence of the counterparty

Open template →

	c0010Carrying amount
0010Derivatives	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

v1740_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 15794 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 c0010, c0037 · F 20.06 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 §44 F 20.06 r0010
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §271 F 20.06 c0010
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty as defined in paragraph 43of Part 1 of this Annex. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures. Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
Annex V Part 2 §272 F 20.06 r0010
‘Derivatives’ shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.

Other acts

IFRS 7.8(e)IFRS 9.Appendix A IFRS 9.BA.6 IFRS 9.BA.7 IFRS 9.6.7 IFRS 7.24A(a)IFRS 9.6

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v0829_merror2
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0010}, {r0020}, {r0050}, {r0360}, {r0440})})
v3924_swarning2
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0
v6139_serror1
with {tF_08.01.a, default: null, interval: false}: {r0010, c0037} >= 0
v0831_mwarning1
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 08.01.a, r0010, c0010} = {F 10.00, r0290, c0020}
v0993_mwarning1
{r0010} >= {r0020} + {r0030}
v23411_hwarning1
with{default: 0, interval: true}: {tF_08.01.a, r0010, c0010} = {tF_20.02, r0020, c0010} + {tF_20.02, r0020, c0020}
v23412_hwarning1
with{default: 0, interval: true}: {tF_08.01.a, r0010, c0034} = {tF_20.02, r0062, c0010} + {tF_20.02, r0062, c0020}
v3967_swarning1
with {tF_20.06, default: null, interval: false}: {r*, c0010} >= 0
v6060_mwarning1
sum({F 20.06, r0010, c0010, (sNNN)}) = {F 20.02, r0020, c0010} + {F 20.02, r0020, c0020} + {F 20.02, r0062, c0010} + {F 20.02, r0062, c0020} + {F 20.02, r0150, c0010} + {F 20.02, r0150, c0020}
v903498_hwarning1
with{default: 0, interval: true}: {tF_08.01.a, r0010, c0037} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}

Interpretation2

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.