v1769_m

warningactivewithin F 17.036 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_17.03, c0010, default: 0, interval: true}: {r0061} = {r0062} + {r0063} + {r0064} + {r0065} + {r0066}

EBA description {r0061} = {r0062} + {r0063} + {r0064} + {r0065} + {r0066}

Precondition p_368 (its meaning is not in the data yet)

Cells involved

F 17.03 Reconciliation between IFRS and CRR scope of consolidation: Liabilities

Open template →

	c0010Accounting scope of consolidation [carrying amount]
0061Total liabilities › Trading financial liabilities	in rule
0062Trading financial liabilities › Derivatives	in rule
0063Trading financial liabilities › Short positions	in rule
0064Trading financial liabilities › Deposits	in rule
0065Trading financial liabilities › Debt securities issued	in rule
0066Trading financial liabilities › Other financial 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

v1769_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15816 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 17.03 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 §209 F 17.03 c0010
‘Accounting scope of consolidation’ shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation, that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations. Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v3959_swarning6
with {tF_17.03, 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, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0245, r0250, r0260, r0270, r0280, r0390)} >= 0
v1133_mwarning1
{r0250} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0220} + {r0230} + {r0240} + {r0245}

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.