v23874_h

warningactivewithin F 01.015 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_01.01, c0010, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}

Precondition p_251 (its meaning is not in the data yet)

Cells involved

F 01.01 Balance Sheet Statement [Statement of Financial Position]: Assets

Open template →

	c0010Carrying amount
0050Total assets › Financial assets held for trading	in rule
0060Financial assets held for trading › Derivatives	in rule
0070Financial assets held for trading › Equity instruments	in rule
0080Financial assets held for trading › Debt securities	in rule
0090Financial assets held for trading › Loans and advances	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

v23874_h

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 10915 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 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 1 §31 F 01.01 r0080
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 01.01 r0090
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.

Other acts

IFRS 9.Appendix A IAS 32.11

Controls34

34 other rules use at least one of these cells.

Other rules on the same cells

v0764_merror5
{r0050} = {r0060} + {r0070} + {r0080} + {r0090}
v3897_swarning5
with {tF_01.01, c0010, 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, r0340, r0350, r0360, r0370, r0380, r0390)} >= 0
v89800_hwarning5
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v903537_hwarning5
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_hwarning5
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}
v1086_mwarning2
{F 04.05, r0030, c0010} <= sum({F 01.01, c0010, (r0030, r0040, r0080, r0090, r0094, r0095, r0098, r0099, r0120, r0130, r0143, r0144, r0173, r0174, r0177, r0178, r0182, r0183, r0232, r0233, r0236, r0237)})
v0855_merror1
{F 10.00, r0290, c0010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010}
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v0897_mwarning1
sum({F 15.00.a, r0020, ({c0010}, {c0080})}) <= {F 01.01, r0070, c0010}
v0898_mwarning1
sum({F 15.00.a, r0030, ({c0010}, {c0080})}) <= {F 01.01, r0080, c0010}
v08985_mwarning1
{P 01.01, r200, c010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010} + {F 01.01, r0240, c0010}
v08986_mwarning1
{P 01.01, r205, c010} = {F 01.01, r0080, c0010} + {F 01.01, r0094, c0010} + {F 01.01, r0098, c0010} + {F 01.01, r0120, c0010} + {F 01.01, r0143, c0010} + {F 01.01, r0173, c0010} + {F 01.01, r0177, c0010} + {F 01.01, r0182, c0010} + {F 01.01, r0232, c0010} + {F 01.01, r0236, c0010}
v08987_mwarning1
{P 01.01, r207, c010} = {F 01.01, r0070, c0010} + {F 01.01, r0093, c0010} + {F 01.01, r0097, c0010} + {F 01.01, r0110, c0010} + {F 01.01, r0142, c0010} + {F 01.01, r0172, c0010} + {F 01.01, r0176, c0010} + {F 01.01, r0390, c0010} + {F 01.01, r0235, c0010}
v0899_mwarning1
sum({F 15.00.a, r0040, ({c0010}, {c0080})}) <= {F 01.01, r0090, c0010}
v0924_mwarning1
sum({F 14.00, r0010, (c0010-0030)}) = {F 01.01, r0050, c0010}
v0925_mwarning1
sum({F 14.00, r0020, (c0010-0030)}) = {F 01.01, r0060, c0010}
v0926_mwarning1
sum({F 14.00, r0030, (c0010-0030)}) = {F 01.01, r0070, c0010}
v0927_mwarning1
sum({F 14.00, r0040, (c0010-0030)}) = {F 01.01, r0080, c0010}
v0928_mwarning1
sum({F 14.00, r0050, (c0010-0030)}) = {F 01.01, r0090, c0010}
v1003_mwarning1
sum({F 30.02, r0030, (c0010-0030)}) <= sum({F 01.01, c0010, (r0060, r0092, r0240)})
v1004_mwarning1
sum({F 30.02, r0040, (c0010-0030)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390)})
v1005_mwarning1
sum({F 30.02, r0050, (c0010-0030)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1006_mwarning1
sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1026_mwarning1
sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})
v1028_mwarning1
sum({F 31.01, r0030, (c0010-0050)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})

+ 9 more: see them lit in the grid of F 01.01.

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.