v23902_h

warningactivewithin F 01.014 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_01.01, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}

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
0141Total assets › Financial assets at fair value through other comprehensive income	in rule
0142Financial assets at fair value through other comprehensive income › Equity instruments	in rule
0143Financial assets at fair value through other comprehensive income › Debt securities	in rule
0144Financial assets at fair value through other comprehensive income › 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

v23902_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 10943 · official

Regulation6

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 r0143
‘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 r0144
‘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 7.8(h)IFRS 9.4.1.2A IAS 32.11

Controls30

30 other rules use at least one of these cells.

Other rules on the same cells

v0766_merror4
{r0141} = {r0142} + {r0143} + {r0144}
v3897_swarning4
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
v89802_hwarning4
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v903537_hwarning4
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_hwarning4
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)})
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
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}
v0903_mwarning1
sum({F 15.00.a, r0092, ({c0010}, {c0080})}) <= {F 01.01, r0142, c0010}
v0904_mwarning1
sum({F 15.00.a, r0093, ({c0010}, {c0080})}) <= {F 01.01, r0143, c0010}
v0905_mwarning1
sum({F 15.00.a, r0094, ({c0010}, {c0080})}) <= {F 01.01, r0144, c0010}
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)})
v1029_mwarning1
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1069_mwarning1
sum({F 13.01, r0010, (c0010, c0020, c0030, c0031, c0032, c0041, c0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v2816_mwarning1
sum({F 32.01, r0030, (c0010, c0060)}) = sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0390, r0235)})
v2817_mwarning1
sum({F 32.01, r0040, (c0010, c0060)}) = sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v2821_mwarning1
sum({F 32.01, r0100, (c0010, c0060)}) <= sum({F 01.01, (r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})
v4964_mwarning1
if {F 01.01, r0141, c0010} > 0 then sum({F 14.00, r0101, (c0010-0030)}) > 0
v5010_mwarning1
{F 15.00.a, r0091, c0010} + {F 15.00.a, r0091, c0080} <= {F 01.01, r0141, c0010}
v5013_mwarning1
sum({F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}) = sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})

+ 5 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.