v3925_s

error · blockingactivewithin F 08.016 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_08.01.b, r0450, default: null, interval: false}: {c0010-0037} >= 0

EBA description with {tF_08.01.b, r0450, default: null, interval: false}: {c0010-0037} >= 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	c0020Designated at fair value through profit or loss	c0030Amortised cost	c0034Trading	c0035At a cost-based method	c0037Hedge accounting
0450Total financial liabilities	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v3925_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1366 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 c0010, c0020, c0030, c0037
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 IFRS 9.4.2.2 IFRS 9.4.3.5 IFRS 7.8(g)IFRS 9.4.2.1 IFRS 7.24A(a)IFRS 9.6

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v0830_merror3
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0050}, {r0360}, {r0440})})
v0829_merror2
{F 08.01.b, r0450} = sum({F 08.01.a, ({r0010}, {r0020}, {r0050}, {r0360}, {r0440})})
v23419_hwarning1
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0020} = {tF_20.02, r0070, c0010} + {tF_20.02, r0070, c0020}
v23420_hwarning1
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0030} = {tF_20.02, r0110, c0010} + {tF_20.02, r0110, c0020}
v23421_hwarning1
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0035} = {tF_20.02, r0141, c0010} + {tF_20.02, r0141, c0020}
v23427_hwarning1
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0010} = {tF_20.02, r0010, c0010} + {tF_20.02, r0010, c0020}
v23429_hwarning1
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0034} = {tF_20.02, r0061, c0010} + {tF_20.02, r0061, c0020}
v903497_hwarning1
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0037} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}

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.