v1743_m

warningactivecross-template · F 08.01 ↔ F 20.066 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_20.06, r0080, c0010}) = sum ({tF_08.01.a, r0060, c0010-0035})

EBA description sum({F 20.06, r0080, c0010, (sNNN)}) = sum({F 08.01.a, r0060, (c0010-0035)})

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	c0020Designated at fair value through profit or loss	c0030Amortised cost	c0034Trading	c0035At a cost-based method
0060Deposits › Central banks	in rule	in rule	in rule	in rule	in rule

F 20.06 Geographical breakdown of liabilities by residence of the counterparty

Open template →

	c0010Carrying amount
0080Deposits › Central banks	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

v1743_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 15797 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 c0010, c0020, c0030 · 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 §42 F 20.06 r0080
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
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’.

Other acts

IFRS 7.8(e)IFRS 9.Appendix A IFRS 9.BA.6 IFRS 9.BA.7 IFRS 9.6.7 IFRS 9.4.2.2 IFRS 9.4.3.5 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

v1942_merror5
{r0060} = +{r0070} + {r0090} + {r0100} + {r0080}
v1032_mwarning5
sum({F 31.01, r0070, (c0010-0050)}) <= sum({F 08.01.a, r0050, (c0010-0035)}) - sum({F 08.01.a, r0060, (c0010-0035)}) - sum({F 08.01.a, r0110, (c0010-0035)})
v3924_swarning2
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0
v8372_swarning2
with {tF_08.01.a, default: null, interval: false}: {r0050-0445, (c0030, c0035)} >= 0
v0995_mwarning1
{r0070} = {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v3922_swarning1
with {tF_08.01.a, c0020, default: null, interval: false}: {r0050-0440} >= 0
v3967_swarning1
with {tF_20.06, default: null, interval: false}: {r*, c0010} >= 0

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.