v3924_s

warningactivewithin F 08.0188 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0

EBA description with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0

Precondition p_319 (its meaning is not in the data yet)

Cells involved

F 08.01 Breakdown of financial liabilities by product and by counterparty sector

Open template →

	c0010Held for trading	c0034Trading
0010Derivatives	in rule	in rule
0020Short positions	in rule	in rule
0030Short positions › Equity instruments	in rule	in rule
0040Short positions › Debt securities	in rule	in rule
0050Deposits	in rule	in rule
0060Deposits › Central banks	in rule	in rule
0070Central banks › Current accounts / overnight deposits	in rule	in rule
0080Central banks › Deposits with agreed maturity	in rule	in rule
0090Central banks › Deposits redeemable at notice	in rule	in rule
0100Central banks › Repurchase agreements	in rule	in rule
0110Deposits › General governments	in rule	in rule
0120General governments › Current accounts / overnight deposits	in rule	in rule
0130General governments › Deposits with agreed maturity	in rule	in rule
0140General governments › Deposits redeemable at notice	in rule	in rule
0150General governments › Repurchase agreements	in rule	in rule
0160Deposits › Credit institutions	in rule	in rule
0170Credit institutions › Current accounts / overnight deposits	in rule	in rule
0180Credit institutions › Deposits with agreed maturity	in rule	in rule
0190Credit institutions › Deposits redeemable at notice	in rule	in rule
0200Credit institutions › Repurchase agreements	in rule	in rule
0210Deposits › Other financial corporations	in rule	in rule
0220Other financial corporations › Current accounts / overnight deposits	in rule	in rule
0230Other financial corporations › Deposits with agreed maturity	in rule	in rule
0240Other financial corporations › Deposits redeemable at notice	in rule	in rule
0250Other financial corporations › Repurchase agreements	in rule	in rule
0260Deposits › Non-financial corporations	in rule	in rule
0270Non-financial corporations › Current accounts / overnight deposits	in rule	in rule
0280Non-financial corporations › Deposits with agreed maturity	in rule	in rule
0290Non-financial corporations › Deposits redeemable at notice	in rule	in rule
0300Non-financial corporations › Repurchase agreements	in rule	in rule
0310Deposits › Households	in rule	in rule
0320Households › Current accounts / overnight deposits	in rule	in rule
0330Households › Deposits with agreed maturity	in rule	in rule
0340Households › Deposits redeemable at notice	in rule	in rule
0350Households › Repurchase agreements	in rule	in rule
0360Debt securities issued	in rule	in rule
0370Debt securities issued › Certificates of deposits	in rule	in rule
0380Debt securities issued › Asset-backed securities	in rule	in rule
0390Debt securities issued › Covered bonds	in rule	in rule
0400Debt securities issued › Hybrid contracts	in rule	in rule
0410Debt securities issued › Other debt securities issued	in rule	in rule
0420Other debt securities issued › Convertible compound financial instruments	in rule	in rule
0430Other debt securities issued › Non-convertible	in rule	in rule
0440Other financial liabilities	in rule	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

v3924_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14425 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 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.

Other acts

IFRS 7.8(e)IFRS 9.Appendix A IFRS 9.BA.6 IFRS 9.BA.7 IFRS 9.6.7

Controls49

49 other rules use at least one of these cells.

Other rules on the same cells

v2857_mwarning14
{F 32.04.a, r0070, c0010} <= sum({F 08.01.a, r0050, (c0010-0035)}) - xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010-0035)})
v08988_mwarning12
{P 01.02, r010, c010} = xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010, c0020, c0030, c0034, c0035)})
v0912_mwarning12
{F 15.00.b, r0190, c0060} <= xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010-0035)})
v2277_mwarning12
{r0360} = +{r0380} + {r0370} + {r0390} + {r0400} + {r0410}
v2855_mwarning12
with {default: 0, interval: true}: {tF_32.04.a, r0050, c0010} <= sum ({tF_08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350), c0010-0035})
v0829_merror10
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0010}, {r0020}, {r0050}, {r0360}, {r0440})})
v1942_merror10
{r0060} = +{r0070} + {r0090} + {r0100} + {r0080}
v1943_merror10
{r0110} = +{r0120} + {r0140} + {r0150} + {r0130}
v1944_merror10
{r0160} = +{r0170} + {r0190} + {r0200} + {r0180}
v1945_merror10
{r0210} = +{r0220} + {r0240} + {r0250} + {r0230}
v1946_merror10
{r0260} = +{r0270} + {r0290} + {r0300} + {r0280}
v1947_merror10
{r0310} = +{r0320} + {r0340} + {r0350} + {r0330}
v0827_merror6
{r0020} = {r0030} + {r0040}
v08989_mwarning6
{P 01.02, r020, c010} = xsum({F 08.01.a, (r0320, r0330, r0340, c0010, c0020, c0030, c0034, c0035)})
v08990_mwarning6
{P 01.02, r060, c010} = xsum({F 08.01.a, (r0270, r0280, r0290, c0010, c0020, c0030, c0034, c0035)})
v08991_mwarning6
{P 01.02, r130, c010} = xsum({F 08.01.a, (r0170, r0180, r0190, c0010, c0020, c0030, c0034, c0035)})
v08992_mwarning6
{P 01.02, r140, c010} = xsum({F 08.01.a, (r0220, r0230, r0240, c0010, c0020, c0030, c0034, c0035)})
v08993_mwarning6
{P 01.02, r145, c010} = xsum({F 08.01.a, (r0070, r0080, r0090, c0010, c0020, c0030, c0034, c0035)})
v08994_mwarning6
{P 01.02, r147, c010} = xsum({F 08.01.a, (r0120, r0130, r0140, c0010, c0020, c0030, c0034, c0035)})
v1032_mwarning6
sum({F 31.01, r0070, (c0010-0050)}) <= sum({F 08.01.a, r0050, (c0010-0035)}) - sum({F 08.01.a, r0060, (c0010-0035)}) - sum({F 08.01.a, r0110, (c0010-0035)})
v1948_mwarning6
{r0410} = +{r0420} + {r0430}
v2858_mwarning6
{F 32.04.a, r0080, c0010} <= xsum({F 08.01.a, (r0070-0090, c0010-0035)})
v1014_mwarning4
sum({F 30.02, r0100, (c0010-0030)}) <= xsum({F 08.01.a, (r0210, r0260, c0010-0035)})
v08995_mwarning2
{P 01.02, r340, c010} = {F 08.01.a, r0360, c0010} + {F 08.01.a, r0360, c0020} + {F 08.01.a, r0360, c0030} + {F 08.01.a, r0360, c0034} + {F 08.01.a, r0360, c0035}
v08996_mwarning2
{P 01.02, r250, c010} = {F 08.01.a, r0390, c010} + {F 08.01.a, r0390, c020} + {F 08.01.a, r0390, c030} + {F 08.01.a, r0390, c0034} + {F 08.01.a, r0390, c0035}

+ 24 more: see them lit in the grid of F 08.01.

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.