v2821_m

warningactivewithin F 01.0110 cells · specific check+ 2 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_32.01, r0100, (c0010, c0060)}) <= sum ({tF_01.01, (r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})

EBA description sum({F 32.01, r0100, (c0010, c0060)}) <= sum({F 01.01, (r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})

Precondition p_461 (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
0090Financial assets held for trading › Loans and advances	in rule
0095Trading financial assets › Loans and advances	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule
0130Financial assets designated at fair value through profit or loss › Loans and advances	in rule
0144Financial assets at fair value through other comprehensive income › Loans and advances	in rule
0174Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule
0178Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule
0183Financial assets at amortised cost › Loans and advances	in rule
0233Non-trading non-derivative financial assets measured at a cost-based method › Loans and advances	in rule
0237Other non-trading non-derivative financial assets › Loans and advances	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 r0100 c0060 · datapoint 41774
F_32.01 r0100 c0010 · datapoint 41739

Scope by module

Module	Severity	Status	From
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

v2821_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15905 · official

Regulation2

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 §32 F 01.01 r0090, r0099, r0130, r0144, r0183
‘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.

Controls53

53 other rules use at least one of these cells.

Other rules on the same cells

v1006_mwarning10
sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1029_mwarning10
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1086_mwarning10
{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)})
v3897_swarning10
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
v903537_hwarning10
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_hwarning10
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}
v1069_mwarning8
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)})
v5013_mwarning8
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)})
v0764_merror1
{r0050} = {r0060} + {r0070} + {r0080} + {r0090}
v0765_merror1
{r0100} = {r0110} + {r0120} + {r0130}
v0766_merror1
{r0141} = {r0142} + {r0143} + {r0144}
v1694_merror1
{r0091} = sum(r0092-0095)
v1695_merror1
{r0171} = sum(r0172-0174)
v1696_merror1
{r0175} = sum(r0176-0178)
v1697_merror1
{r0234} = sum(r0235-0237)
v5019_merror1
{r0096} = {r0097} + {r0098} + {r0099}
v5020_merror1
{r0181} = {r0182} + {r0183}
v5021_merror1
{r0231} = {r0390} + {r0232} + {r0233}
v5061_merror1
sum({F 15.00.a, r0048, ({c0010}, {c0080})}) <= {F 01.01, r0099, c0010}
v0899_mwarning1
sum({F 15.00.a, r0040, ({c0010}, {c0080})}) <= {F 01.01, r0090, c0010}
v0902_mwarning1
sum({F 15.00.a, r0080, ({c0010}, {c0080})}) <= {F 01.01, r0130, c0010}
v0905_mwarning1
sum({F 15.00.a, r0094, ({c0010}, {c0080})}) <= {F 01.01, r0144, c0010}
v0907_mwarning1
sum({F 15.00.a, r0133, ({c0010}, {c0080})}) <= {F 01.01, r0183, c0010}
v0928_mwarning1
sum({F 14.00, r0050, (c0010-0030)}) = {F 01.01, r0090, c0010}
v0932_mwarning1
sum({F 14.00, r0090, (c0010-0030)}) = {F 01.01, r0130, c0010}

+ 28 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.