v3898_s

error · blockingnot activewithin F 01.0241 cells · general rule

Expression · DPM 2.0, verbatim

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

EBA description 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

Precondition p_259 (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
0010Total liabilities › Financial liabilities held for trading	in rule
0020Financial liabilities held for trading › Derivatives	in rule
0030Financial liabilities held for trading › Short positions	in rule
0040Financial liabilities held for trading › Deposits	in rule
0050Financial liabilities held for trading › Debt securities issued	in rule
0060Financial liabilities held for trading › Other financial liabilities	in rule
0061Total liabilities › Trading financial liabilities	in rule
0062Trading financial liabilities › Derivatives	in rule
0063Trading financial liabilities › Short positions	in rule
0064Trading financial liabilities › Deposits	in rule
0065Trading financial liabilities › Debt securities issued	in rule
0066Trading financial liabilities › Other financial liabilities	in rule
0070Total liabilities › Financial liabilities designated at fair value through profit or loss	in rule
0080Financial liabilities designated at fair value through profit or loss › Deposits	in rule
0090Financial liabilities designated at fair value through profit or loss › Debt securities issued	in rule
0100Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule
0110Total liabilities › Financial liabilities measured at amortised cost	in rule
0120Financial liabilities measured at amortised cost › Deposits	in rule
0130Financial liabilities measured at amortised cost › Debt securities issued	in rule
0140Financial liabilities measured at amortised cost › Other financial liabilities	in rule
0141Total liabilities › Non-trading non-derivative financial liabilities measured at a cost-based method	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule
0143Non-trading non-derivative financial liabilities measured at a cost-based method › Debt securities issued	in rule
0144Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	in rule
0150Total liabilities › Derivatives – Hedge accounting	in rule
0170Total liabilities › Provisions	in rule
0175Provisions › Funds for general banking risks [if presented within liabilities]	in rule
0180Provisions › Pension and other post employment defined benefit obligations	in rule
0190Provisions › Other long term employee benefits	in rule
0200Provisions › Restructuring	in rule
0210Provisions › Pending legal issues and tax litigation	in rule
0220Provisions › Commitments and guarantees given	in rule
0230Provisions › Other provisions	in rule
0240Total liabilities › Tax liabilities	in rule
0250Tax liabilities › Current tax liabilities	in rule
0260Tax liabilities › Deferred tax liabilities	in rule
0270Total liabilities › Share capital repayable on demand	in rule
0280Total liabilities › Other liabilities	in rule
0290Total liabilities › Liabilities included in disposal groups classified as held for sale	in rule
0295Total liabilities › Haircuts for trading liabilities at fair value	in rule
0300Total liabilities	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	not active	2022-12-31
FINREP9 3.2.0	error	not active	2024-12-31
FINREP9 3.3.0	error	not active	2026-03-31
FINREP9DP 1.0.0	warning	not active	2026-03-31
FINREP9DP 1.1.0	warning	not active	2026-03-31

VALIDATION RULE

v3898_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1355 · official

Regulation49

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 01.02 r0150
‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if 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 01.02 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.
Annex V Part 1 §37 F 01.02 r0050, r0090, r0130
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §38 F 01.02 r0060, r0100, r0140
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 01.02 r0060, r0100, r0140
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).

Show all (14)

Annex V Part 1 §40 F 01.02 r0060, r0100, r0140
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 01.02 r0060, r0100, r0140
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
Annex V Part 2 §9 F 01.02 r0180
Provisions for ‘Pensions and other post-employment defined benefit obligations’ shall include the amount of net defined benefit liabilities.
Annex V Part 2 §10 F 01.02 r0190
Under IFRS, provisions for ‘Other long-term employee benefits’ shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153. The accrued expense from short-term employee benefits (IAS 19.11(a)), defined contribution plans (IAS 19.51(a)) and termination benefits (IAS 19.169(a)) shall be included in ‘Other liabilities’.
Annex V Part 2 §11 F 01.02 r0220
Under IFRS, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or whether they are treated as insurance contracts under IFRS 4. Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as ‘other financial liabilities’ in accordance with paragraph 40 of Part 1 of this Annex. Under national GAAP based on BAD, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees.
Annex V Part 2 §12 F 01.02 r0270
‘Share capital repayable on demand’ shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity. Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Annex V Part 2 §13 F 01.02 r0280
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
Annex V Part 2 §14 F 01.02 r0290
‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.

Other acts

IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.Appendix A IFRS 9.4.2.1(a)IFRS 9.BA.7(a)IFRS 9.BA.7(b)ECB/2013/33 Annex II Part 2(9)IFRS 9.4.2.2 IFRS 7.8(g)IFRS 9.4.2.1 IFRS 9.6.2.1 IAS 37.10 IAS 1.54(l)IAS 19.63 IAS 1.78(d)IAS 19.153 IAS 37.71 IAS 37.14 IAS 37.Appendix C. Examples 6 IFRS 9.4.2.1(c)IFRS 9.4.2.1(d)IFRS 9.5.5 IFRS 9.B2.5 IAS 37IFRS 4 · not in the textIAS 1.54(n)IAS 1.54(o)IAS 12.5 CRR art 4 1(108)IAS 32.IE33 IFRIC 2 IAS 1.54(p)IFRS 5.38 IAS 1.9(b)IAS 1.IG6

Controls69

69 other rules use at least one of these cells.

Other rules on the same cells

v23438_hwarning21
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_hwarning20
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}
v1698_mwarning13
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v0775_mwarning12
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v4210_mwarning8
{r0170} = +{r0175} + {r0180} + {r0190} + {r0200} + {r0210} + {r0220} + {r0230}
v0770_merror6
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v1008_mwarning5
sum({F 30.02, r0100, (c0010-0030)}) <= sum({F 01.02, c0010, (r0040, r0064, r0080, r0120, r0142)})
v1009_mwarning5
sum({F 30.02, r0110, (c0010-0030)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1027_mwarning5
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v2854_mwarning5
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0040} <= sum ({tF_01.02, (r0040, r0064, r0080, r0120, r0142)})
v0771_merror4
{r0070} = {r0080} + {r0090} + {r0100}
v0772_merror4
{r0110} = {r0120} + {r0130} + {r0140}
v23881_hwarning4
with{tF_01.02, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v23882_hwarning4
with{tF_01.02, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v23883_hwarning4
with{tF_01.02, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v903119_hwarning4
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v903120_hwarning4
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v903121_hwarning4
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v0127_hwarning3
{r0240} = +{r0250} + {r0260}
v08998_mwarning3
{P 01.02, r360, c010} = {F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} + {F 01.02, r0150, c0010}
v1007_mwarning3
sum({F 30.02, r0090, (c0010-0030)}) <= sum({F 01.02, c0010, (r0020, r0062, r0150)})
v2852_mwarning3
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0020} <= sum ({tF_01.02, (r0020, r0062, r0150)})
v903113_hwarning3
with{tF_01.02.dp, c0010, default: 0, interval: true}: {r0240} = {r0260} + {r0250}
v0777_merror2
{F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} = {F 10.00, r0290, c0020}
v0784_merror1
{F 01.03, r0300, c0010} + {F 01.02, r0300, c0010} = {F 01.01, r0380, c0010}

+ 44 more: see them lit in the grid of F 01.02.

Interpretation1

2014_1204

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.