v2061_s

warningactivewithin F 17.032 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_17.03, c0010, default: null, interval: false}: {(r0340, r0360)} <= 0

EBA description with {tF_17.03, c0010, default: null, interval: false}: {(r0340, r0360)} <= 0

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]
0340Total equity › (-) Treasury shares	in rule
0360Total equity › (-) Interim dividends	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

v2061_s

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 14438 · official

Regulation10

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 §28 F 17.03 r0340
Under IFRS, ‘Revaluation reserves’ shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.
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.

Other acts

IAS 1.79(a)(vi)IAS 32.33 IAS 32.33A IAS 32.34 IAS 32.AG14 IAS 32.AG36 IAS 32.35

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v1134_mwarning2
{r0380} = {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0320} + {r0325} + {r0330} + {r0335} + {r0340} + {r0350} + {r0360} + {r0370}

Interpretation1

2016_2573

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.