v23414_h

warningactivecross-template · F 08.01 ↔ F 20.023 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_08.01.a, r0050, c0010} = {tF_20.02, r0040, c0010} + {tF_20.02, r0040, c0020}

Precondition p_827 (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
0050Deposits	in rule

F 20.02 Geographical breakdown of liabilities by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0040Financial liabilities held for trading › Deposits	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

v23414_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 10051 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 c0010 · F 20.02 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 1 §36 F 20.02 r0040
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 2 §270 F 20.02 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.

Other acts

IFRS 7.8(e)IFRS 9.Appendix A IFRS 9.BA.6 IFRS 9.BA.7 IFRS 9.6.7 ECB/2013/33 Annex II Part 2(9)

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v0954_mwarning2
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v23438_hwarning2
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v3961_swarning2
with {tF_20.02, c*, 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, r0215, r0220)} >= 0
v6062_mwarning2
sum({F 20.06, r0070, c0010, (sNNN)}) = {F 20.02, r0040, c0010} + {F 20.02, r0040, c0020} + {F 20.02, r0064, c0010} + {F 20.02, r0064, c0020} + {F 20.02, r0080, c0010} + {F 20.02, r0080, c0020} + {F 20.02, r0120, c0010} + {F 20.02, r0120, c0020} + {F 20.02, r0142, c0010} + {F 20.02, r0142, c0020}
v903496_hwarning2
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v0829_merror1
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0010}, {r0020}, {r0050}, {r0360}, {r0440})})
v1032_mwarning1
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)})
v1742_mwarning1
sum({F 20.06, r0070, c0010, (sNNN)}) = sum({F 08.01.a, r0050, (c0010-0035)})
v2857_mwarning1
{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)})
v3924_swarning1
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 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.