v23386_h

warningactivecross-template · F 04.06 ↔ F 20.013 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_04.06, r0005, c0010} = {tF_20.01, r0092, c0010} + {tF_20.01, r0092, c0020}

Precondition p_821 (its meaning is not in the data yet)

Cells involved

F 04.06 Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

Open template →

	c0010Carrying amount
0005Derivatives	in rule

F 20.01 Geographical breakdown of assets by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0092Trading financial assets › Derivatives held for trading	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	active	2024-12-31
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

v23386_h

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 10023 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 20.01 c0010, c0020
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 §270 F 20.01 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v1728_mwarning2
{r0091} = sum(r0092-0095)
v23872_hwarning2
with{tF_20.01, c*, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}
v3960_swarning2
with {tF_20.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0181, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330)} >= 0
v903537_hwarning2
with{(r0010, r0020, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v903543_hwarning2
with{(r0010, r0020, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01.dp, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v23877_hwarning1
with{tF_04.06, c0010, default: 0, interval: true}: {r0190} = {r0005} + {r0060} + {r0120} + {r0010}
v3908_swarning1
with {tF_04.06, default: null, interval: false}: {r*, c0010} >= 0
v5332_mwarning1
{F 04.01, r0005, c0010} + {F 04.06, r0005, c0010} = sum({F 20.04, r0010, c0011, (sNNN)})

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.