v2823_m

warningactivewithin F 01.0112 cells · specific check+ 2 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_32.01, r0120, (c0010, c0060)}) = sum ({tF_01.01, (r0020, r0060, r0092, r0240, r0250, r0260, r0270, r0300, r0330, r0360, r0370, r0375), c0010})

EBA description sum({F 32.01, r0120, (c0010, c0060)}) = sum({F 01.01, (r0020, r0060, r0092, r0240, r0250, r0260, r0270, r0300, r0330, r0360, r0370, r0375), 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
0020Cash, cash balances at central banks and other demand deposits › Cash on hand	in rule
0060Financial assets held for trading › Derivatives	in rule
0092Trading financial assets › Derivatives	in rule
0240Total assets › Derivatives – Hedge accounting	in rule
0250Total assets › Fair value changes of the hedged items in portfolio hedge of interest rate risk	in rule
0260Total assets › Investments in subsidiaries, joint ventures and associates	in rule
0270Total assets › Tangible assets	in rule
0300Total assets › Intangible assets	in rule
0330Total assets › Tax assets	in rule
0360Total assets › Other assets	in rule
0370Total assets › Non-current assets and disposal groups classified as held for sale	in rule
0375Total assets › (-) Haircuts for trading assets at fair value	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 r0120 c0060 · datapoint 41772
F_32.01 r0120 c0010 · datapoint 41737

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

v2823_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 15907 · official

Regulation18

From the rows and columns of the cells involved.

Annex V Part 1 §21 F 01.01 r0260
Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in ‘Investments in subsidiaries, joint ventures and associates’, except where they are classified as held for sale in accordance with IFRS 5.
Annex V Part 1 §22 F 01.01 r0240
‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
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 2 §1 F 01.01 r0020
‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
Annex V Part 2 §4 F 01.01 r0260
‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill.
Annex V Part 2 §5 F 01.01 r0360
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.

Show all (7)

Annex V Part 2 §7 F 01.01 r0370
‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.

Other acts

IFRS 9.Appendix A IFRS 9.6.2.1 IAS 39.89A(a)IFRS 9.6.5.8 IAS 1.54(e)IAS 1.54(c)CRR art 4 1(115)IAS 1.54(n)IAS 1.54(o)IAS 1.54(j)IFRS 5.38

Controls37

37 other rules use at least one of these cells.

Other rules on the same cells

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
v0768_mwarning9
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
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}
v08985_mwarning3
{P 01.01, r200, c010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010} + {F 01.01, r0240, c0010}
v1003_mwarning3
sum({F 30.02, r0030, (c0010-0030)}) <= sum({F 01.01, c0010, (r0060, r0092, r0240)})
v5353_mwarning3
sum({F 01.01, c0010, (r0060, r0092, r0240)}) = sum({F 20.04, r0010, c0010, (sNNN)})
v0855_merror2
{F 10.00, r0290, c0010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010}
v0764_merror1
{r0050} = {r0060} + {r0070} + {r0080} + {r0090}
v1694_merror1
{r0091} = sum(r0092-0095)
v0052_hwarning1
{r0330} = +{r0340} + {r0350}
v0763_mwarning1
{r0010} = {r0020} + {r0030} + {r0040}
v0767_mwarning1
{r0270} = {r0280} + {r0290}
v08977_mwarning1
{P 01.01, r010, c010} = {F 01.01, r0020, c0010} + {F 01.01, r0030, c0010}
v0925_mwarning1
sum({F 14.00, r0020, (c0010-0030)}) = {F 01.01, r0060, c0010}
v0937_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0140, (c0010-0030)}) = {F 01.01, r0240, c0010}
v1026_mwarning1
sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})
v23874_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v23875_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}
v4965_mwarning1
if {F 01.01, r0240, c0010} > 0 then sum({F 14.00, r0140, (c0010-0030)}) > 0
v5072_mwarning1
sum({F 14.00, r0052, (c0010-0030)}) <= {F 01.01, r0092, c0010}
v5653_swarning1
with {tF_01.01, default: null, interval: false}: {r0375, c0010} <= 0
v7797_mwarning1
{F 13.02.1.b, r0020, c0050} <= {F 01.01, r0370, c0010}
v7800_mwarning1
{F 13.03.1.b, r0020, c0050} <= {F 01.01, r0370, c0010}
v89793_hwarning1
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0330} = {r0350} + {r0340}

+ 12 more: see them lit in the grid of F 01.01.

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.