v23883_h

warningactivewithin F 01.024 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_01.02, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}

Precondition p_259 (its meaning is not in the data yet)

Cells involved

F 01.02 Balance Sheet Statement [Statement of Financial Position]: Liabilities

Open template →

	c0010Carrying amount
0141Total liabilities › Non-trading non-derivative financial liabilities measured at a cost-based method	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule
0143Non-trading non-derivative financial liabilities measured at a cost-based method › Debt securities issued	in rule
0144Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	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

v23883_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 10924 · official

Regulation1

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.02 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.

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v3898_serror4
with {tF_01.02, c0010, 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, r0175, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0295, r0300)} >= 0
v903121_hwarning4
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v23438_hwarning3
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}
v903496_hwarning3
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}
v1310_merror1
{F 08.02, r0010, c0030} <= {F 01.02, r0142, c0010}
v1311_merror1
{F 08.02, r0020, c0030} <= {F 01.02, r0143, c0010}
v1312_merror1
{F 08.02, r0030, c0030} <= {F 01.02, r0141, c0010}
v0775_mwarning1
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v1008_mwarning1
sum({F 30.02, r0100, (c0010-0030)}) <= sum({F 01.02, c0010, (r0040, r0064, r0080, r0120, r0142)})
v1009_mwarning1
sum({F 30.02, r0110, (c0010-0030)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1027_mwarning1
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1698_mwarning1
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v2854_mwarning1
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0040} <= sum ({tF_01.02, (r0040, r0064, r0080, r0120, r0142)})

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.