v2820_m

warningactivecross-template · F 04.01 ↔ F 04.02.1 ↔ F 04.02.2 ↔ F 04.03.1 ↔ F 04.04.1 ↔ F 04.06 ↔ F 04.07 ↔ F 04.08 ↔ F 04.09 ↔ F 04.1010 cells · specific check+ 2 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_32.01, r0090, (c0010, c0060)}) = {tF_04.01, r0110, c0010} + {tF_04.02.1, r0100, c0010} + {tF_04.02.2, r0110, c0010} + {tF_04.03.1, r0100, c0010} + {tF_04.04.1, r0060, c0010} + {tF_04.06, r0110, c0010} + {tF_04.07, r0110, c0010} + {tF_04.08, r0110, c0010} + {tF_04.09, r0060, c0050} + {tF_04.10, r0110, c0010}

EBA description sum({F 32.01, r0090, (c0010, c0060)}) = {F 04.01, r0110,c0010} + {F 04.02.1, r0100,c0010} + {F 04.02.2, r0110,c0010} + {F 04.03.1, r0100,c0010} + {F 04.04.1, r0060, c0010} + {F 04.06, r0110, c0010} + {F 04.07, r0110, c0010} + {F 04.08, r0110, c0010} + {F 04.09, r0060, c0050} + {F 04.10, r0110, c0010}

Precondition p_460 (its meaning is not in the data yet)

Cells involved

F 04.01 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

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	c0010Carrying amount
0110Debt securities › Non-financial corporations	in rule

F 04.02.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

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	c0010Carrying amount
0100Debt securities › Non-financial corporations	in rule

F 04.02.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

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	c0010Carrying amount
0110Debt securities › Non-financial corporations	in rule

F 04.03.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

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	c0010Carrying amount
0100Debt securities › Non-financial corporations	in rule

F 04.04.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

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	c0010Carrying amount
0060Debt securities › Non-financial corporations	in rule

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

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	c0010Carrying amount
0110Debt securities › Non-financial corporations	in rule

F 04.07 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

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	c0010Carrying amount
0110Debt securities › Non-financial corporations	in rule

F 04.08 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

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	c0010Carrying amount
0110Debt securities › Non-financial corporations	in rule

F 04.09 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

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	c0050Carrying amount
0060Debt securities › Non-financial corporations	in rule

F 04.10 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

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	c0010Carrying amount
0110Debt securities › Non-financial corporations	in rule

Cells outside this release's templates (2)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

F_32.01 r0090 c0010 · datapoint 41634
F_32.01 r0090 c0060 · datapoint 41641

Scope by module

Module	Severity	Status	From
AE 1.2.0, FINREP9 3.1.0	warning	active	2023-06-30
AE 1.3.0, FINREP9 3.2.0	warning	active	2024-12-31
AE 1.4.0, FINREP9 3.3.0	warning	active	2026-03-31
AE 1.4.0, FINREP9DP 1.0.0	warning	active	2026-03-31
AE 1.4.0, FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v2820_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2023-06-30
Source: DPM 2.0 4.4 · operation 884 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 04.01 c0010 · F 04.02.1 c0010 · F 04.02.2 c0010 · F 04.03.1 c0010 · F 04.04.1 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 §42 F 04.01 r0110 · F 04.02.1 r0100 · F 04.02.2 r0110 · F 04.03.1 r0100 · F 04.04.1 r0060
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.

Controls26

26 other rules use at least one of these cells.

Other rules on the same cells

v5175_merror2
{F 18.00.a, r0216, c0010} = {F 04.02.1, r0100, c0010} - {F 04.02.1, r0100, c0020} + {F 04.02.2, r0110, c0010} - {F 04.02.2, r0110, c0020}
v5342_mwarning2
{F 04.01, r0110, c0010} + {F 04.06, r0110, c0010} = sum({F 20.04, r0130, c0011, (sNNN)})
v5467_mwarning2
{F 18.00.a, r0216, c0010} = {F 04.07, r0110, c0010} - {F 04.07, r0110, c0021} + {F 04.08, r0110, c0010} - {F 04.08, r0110, c0030} + sum({F 04.10, r0110, (c0016, c0025)})
v0799_merror1
{r0060} = sum(r0070-0110)
v0801_merror1
{r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}
v5033_merror1
{r0060} = sum(r0070-0110)
v5035_merror1
{r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}
v3901_swarning1
with {tF_04.01, default: null, interval: false}: {r*, c0010} >= 0
v3908_swarning1
with {tF_04.06, default: null, interval: false}: {r*, c0010} >= 0
v3909_swarning1
with {tF_04.07, default: null, interval: false}: {r*, c0010} >= 0
v3910_swarning1
with {tF_04.08, r*, default: null, interval: false}: {(c0010, c0035, c0040, c0050)} >= 0
v3911_swarning1
with {tF_04.10, r*, default: null, interval: false}: {(c0010, c0015, c0020, c0070)} >= 0
v5025_mwarning1
{r0050} = sum(r0060-0100)
v5029_mwarning1
with {tF_04.03.1, r0050-0170, default: 0, interval: true}: {c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v5030_mwarning1
{r0010} = sum(r0020-0060)
v5032_mwarning1
{c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v5039_mwarning1
{r0060} = sum(r0070-0110)
v5041_mwarning1
{r0010} = sum(r0020-0060)
v5043_mwarning1
{r0060} = sum(r0070-0110)
v5426_mwarning1
{c0050} - {c0060} = {c0010} - {c0015} + {c0020} - {c0025} + {c0030} + {c0041} + {c0045}
v5430_mwarning1
{c0010} - {c0070} = {c0015} - {c0016} + {c0020} - {c0025} + {c0030} + {c0040} + {c0050}
v5654_swarning1
with {tF_04.02.1, default: null, interval: false}: {r*, c0010} >= 0
v5656_swarning1
with {tF_04.02.2, default: null, interval: false}: {r*, c0010} >= 0
v5658_swarning1
with {tF_04.03.1, default: null, interval: false}: {r*, c0010} >= 0
v5661_swarning1
with {tF_04.04.1, r*, default: null, interval: false}: {c0010-0041} >= 0

+ 1 more: see them lit in the grid of F 04.01.

Interpretation1

2016_2732

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.