v2277_m

warningactivewithin F 08.0130 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_08.01.a, c0010-0035, default: 0, interval: true}: {r0360} = + {r0380} + {r0370} + {r0390} + {r0400} + {r0410}

EBA description {r0360} = +{r0380} + {r0370} + {r0390} + {r0400} + {r0410}

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
0360Debt securities issued	in rule	in rule	in rule	in rule	in rule
0370Debt securities issued › Certificates of deposits	in rule	in rule	in rule	in rule	in rule
0380Debt securities issued › Asset-backed securities	in rule	in rule	in rule	in rule	in rule
0390Debt securities issued › Covered bonds	in rule	in rule	in rule	in rule	in rule
0400Debt securities issued › Hybrid contracts	in rule	in rule	in rule	in rule	in rule
0410Debt securities issued › Other debt securities issued	in rule	in rule	in rule	in rule	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

v2277_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16178 · 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

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v3924_swarning12
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0
v8372_swarning12
with {tF_08.01.a, default: null, interval: false}: {r0050-0445, (c0030, c0035)} >= 0
v3922_swarning6
with {tF_08.01.a, c0020, default: null, interval: false}: {r0050-0440} >= 0
v08995_mwarning5
{P 01.02, r340, c010} = {F 08.01.a, r0360, c0010} + {F 08.01.a, r0360, c0020} + {F 08.01.a, r0360, c0030} + {F 08.01.a, r0360, c0034} + {F 08.01.a, r0360, c0035}
v08996_mwarning5
{P 01.02, r250, c010} = {F 08.01.a, r0390, c010} + {F 08.01.a, r0390, c020} + {F 08.01.a, r0390, c030} + {F 08.01.a, r0390, c0034} + {F 08.01.a, r0390, c0035}
v08997_mwarning5
{P 01.02, r280, c010} = {F 08.01.a, r0380, c0010} + {F 08.01.a, r0380, c0020} + {F 08.01.a, r0380, c0030} + {F 08.01.a, r0380, c0034} + {F 08.01.a, r0380, c0035}
v1033_mwarning5
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 08.01.a, r0360, (c0010-0035)})
v1948_mwarning5
{r0410} = +{r0420} + {r0430}
v2859_mwarning5
with {default: 0, interval: true}: {tF_32.04.a, r0090, c0010} <= sum ({tF_08.01.a, r0360, c0010-0035})
v2860_mwarning5
with {default: 0, interval: true}: {tF_32.04.a, r0100, c0010} <= sum ({tF_08.01.a, r0390, c0010-0035})
v2861_mwarning5
{F 32.04.a, r0110, c0010} <= sum({F 08.01.a, r0380, (c0010-0035)})
v0830_merror3
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0050}, {r0360}, {r0440})})
v0829_merror2
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0010}, {r0020}, {r0050}, {r0360}, {r0440})})

Interpretation1

2017_3476

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.