v2854_m

warningnot activewithin F 01.025 cells · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: {tF_32.04.a, r0040} <= sum ({tF_01.02, (r0040, r0064, r0080, r0120, r0142)})

Precondition p_470 (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
0040Financial liabilities held for trading › Deposits	in rule
0064Trading financial liabilities › Deposits	in rule
0080Financial liabilities designated at fair value through profit or loss › Deposits	in rule
0120Financial liabilities measured at amortised cost › Deposits	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule

Cells outside this release's templates (1)

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

F_32.04.a r0040 c0010 · datapoint 42162

Scope by module

Module	Severity	Status	From
AE 1.4.0, FINREP9 3.3.0	warning	not active	2026-03-31
AE 1.4.0, FINREP9DP 1.0.0	warning	not active	2026-03-31
AE 1.4.0, FINREP9DP 1.1.0	warning	not active	2026-03-31

VALIDATION RULE

v2854_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 15946 · official

Regulation3

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.
Annex V Part 1 §36 F 01.02 r0040, r0080, r0120
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.

Other acts

ECB/2013/33 Annex II Part 2(9)

Controls19

19 other rules use at least one of these cells.

Other rules on the same cells

v3898_serror5
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
v1008_mwarning5
sum({F 30.02, r0100, (c0010-0030)}) <= sum({F 01.02, c0010, (r0040, r0064, r0080, r0120, r0142)})
v23438_hwarning5
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_hwarning5
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}
v0770_merror1
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v0771_merror1
{r0070} = {r0080} + {r0090} + {r0100}
v0772_merror1
{r0110} = {r0120} + {r0130} + {r0140}
v1304_merror1
{F 08.02, r0010, c0010} <= {F 01.02, r0080, c0010}
v1307_merror1
{F 08.02, r0010, c0020} <= {F 01.02, r0120, c0010}
v1310_merror1
{F 08.02, r0010, c0030} <= {F 01.02, r0142, c0010}
v0941_mwarning1
sum({F 14.00, r0180, (c0010-0030)}) = {F 01.02, r0040, c0010}
v0945_mwarning1
sum({F 14.00, r0220, (c0010-0030)}) = {F 01.02, r0080, c0010}
v23881_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v23882_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v23883_hwarning1
with{tF_01.02, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v5095_mwarning1
sum({F 14.00, r0204, (c0010-0030)}) <= {F 01.02, r0064, c0010}
v903119_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v903120_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v903121_hwarning1
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}

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.