v3899_s

warningactivewithin F 01.039 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_01.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0215, r0310)} >= 0

EBA description with {tF_01.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0215, r0310)} >= 0

Precondition p_270 (its meaning is not in the data yet)

Cells involved

F 01.03 Balance Sheet Statement [Statement of Financial Position]: Equity

Open template →

	c0010Carrying amount
0010Total equity › Capital	in rule
0020Capital › Paid up capital	in rule
0030Capital › Unpaid capital which has been called up	in rule
0040Total equity › Share premium	in rule
0050Total equity › Equity instruments issued other than capital	in rule
0060Equity instruments issued other than capital › Equity component of compound financial instruments	in rule
0070Equity instruments issued other than capital › Other equity instruments issued	in rule
0215Other reserves › Funds for general banking risks [if presented within equity]	in rule
0310Total equity and total liabilities	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v3899_s

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 14402 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 2 §14 F 01.03 r0030
‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.
Annex V Part 2 §18 F 01.03 r0050, r0060
‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent).
Annex V Part 2 §19 F 01.03 r0050, r0070
‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.

Other acts

IAS 1.54(r)BAD art 22 IAS 1.78(e)CRR art 4 1(124)IAS 32.28 IAS 32.29 IAS 1.IG6

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v0780_mwarning3
{r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}
v1010_mwarning3
sum({F 30.02, r0080, (c0010-0030)}) <= sum({F 01.03, c0010, (r0010, r0040, r0050)})
v23840_hwarning3
with{tF_01.03, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030}
v0783_merror1
{F 01.03, r0310, c0010} = {F 01.01, r0380, c0010}
v0785_merror1
{F 01.03, r0310, c0010} = {F 01.03, r0300, c0010} + {F 01.02, r0300, c0010}
v0775_mwarning1
{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}
v09000_mwarning1
{P 01.02, r390, c010} = {F 01.03 ,r0310, c0010}
v1313_mwarning1
with {r0010, c0010, default: 0, interval: true}: {tF_46.00} = time_shift({tF_01.03}, A, 1, refPeriod)
v1314_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0020} = time_shift({tF_01.03, r0040, c0010}, A, 1, refPeriod)
v1315_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0030} = time_shift({tF_01.03, r0050, c0010}, A, 1, refPeriod)
v23841_hwarning1
with{tF_01.03, c0010, default: 0, interval: true}: {r0210} = {r0215} + {r0220} + {r0230}

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.