v1942_m

error · blockingactivewithin F 08.0125 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_08.01.a, c0010-0035, default: 0, interval: true}: {r0060} = + {r0070} + {r0090} + {r0100} + {r0080}

EBA description {r0060} = +{r0070} + {r0090} + {r0100} + {r0080}

Precondition p_319 (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
0070Central banks › Current accounts / overnight deposits	in rule	in rule	in rule	in rule	in rule
0080Central banks › Deposits with agreed maturity	in rule	in rule	in rule	in rule	in rule
0090Central banks › Deposits redeemable at notice	in rule	in rule	in rule	in rule	in rule
0100Central banks › Repurchase agreements	in rule	in rule	in rule	in rule	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

v1942_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1208 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 c0010, c0020, c0030
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.

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

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v08993_mwarning15
{P 01.02, r145, c010} = xsum({F 08.01.a, (r0070, r0080, r0090, c0010, c0020, c0030, c0034, c0035)})
v2858_mwarning15
{F 32.04.a, r0080, c0010} <= xsum({F 08.01.a, (r0070-0090, c0010-0035)})
v3924_swarning10
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0
v8372_swarning10
with {tF_08.01.a, default: null, interval: false}: {r0050-0445, (c0030, c0035)} >= 0
v08988_mwarning5
{P 01.02, r010, c010} = xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010, c0020, c0030, c0034, c0035)})
v0912_mwarning5
{F 15.00.b, r0190, c0060} <= xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010-0035)})
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)})
v1743_mwarning5
sum({F 20.06, r0080, c0010, (sNNN)}) = sum({F 08.01.a, r0060, (c0010-0035)})
v2855_mwarning5
with {default: 0, interval: true}: {tF_32.04.a, r0050, c0010} <= sum ({tF_08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350), c0010-0035})
v2856_mwarning5
with {default: 0, interval: true}: {tF_32.04.a, r0060, c0010} <= sum ({tF_08.01.a, r0100, c0010-0035})
v2857_mwarning5
{F 32.04.a, r0070, c0010} <= sum({F 08.01.a, r0050, (c0010-0035)}) - xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010-0035)})
v3922_swarning5
with {tF_08.01.a, c0020, default: null, interval: false}: {r0050-0440} >= 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.