v3960_s

warningnot activewithin F 20.01106 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0181, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330)} >= 0

EBA description with {tF_20.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0181, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330)} >= 0

Precondition p_402 (its meaning is not in the data yet)

Cells involved

F 20.01 Geographical breakdown of assets by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0010ASSETS › Cash and cash balances at central banks	in rule	in rule
0020Cash and cash balances at central banks › Cash on hand	in rule	in rule
0030Cash and cash balances at central banks › Cash balances at central banks	in rule	in rule
0040Cash and cash balances at central banks › Other demand deposits	in rule	in rule
0050ASSETS › Financial assets held for trading	in rule	in rule
0060Financial assets held for trading › Derivatives	in rule	in rule
0070Financial assets held for trading › Equity instruments	in rule	in rule
0080Financial assets held for trading › Debt securities	in rule	in rule
0090Financial assets held for trading › Loans and advances	in rule	in rule
0091ASSETS › Trading financial assets	in rule	in rule
0092Trading financial assets › Derivatives held for trading	in rule	in rule
0093Trading financial assets › Equity instruments	in rule	in rule
0094Trading financial assets › Debt securities	in rule	in rule
0095Trading financial assets › Loans and advances	in rule	in rule
0096ASSETS › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule
0097Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule	in rule
0098Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule	in rule
0100ASSETS › Financial assets designated at fair value through profit or loss	in rule	in rule
0110Financial assets designated at fair value through profit or loss › Equity instruments	in rule	in rule
0120Financial assets designated at fair value through profit or loss › Debt securities	in rule	in rule
0130Financial assets designated at fair value through profit or loss › Loans and advances	in rule	in rule
0141ASSETS › Financial assets at fair value through other comprehensive income	in rule	in rule
0142Financial assets at fair value through other comprehensive income › Equity instruments	in rule	in rule
0143Financial assets at fair value through other comprehensive income › Debt securities	in rule	in rule
0144Financial assets at fair value through other comprehensive income › Loans and advances	in rule	in rule
0171ASSETS › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule	in rule
0172Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule	in rule
0173Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule	in rule
0174Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule	in rule
0175ASSETS › Non-trading non-derivative financial assets measured at fair value to equity	in rule	in rule
0176Non-trading non-derivative financial assets measured at fair value to equity › Equity instruments	in rule	in rule
0177Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule	in rule
0178Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule	in rule
0181ASSETS › Financial assets at amortised cost	in rule	in rule
0182Financial assets at amortised cost › Debt securities	in rule	in rule
0183Financial assets at amortised cost › Loans and advances	in rule	in rule
0231ASSETS › Non-trading non-trading financial assets measured at a cost-based method	in rule	in rule
0232Non-trading non-trading financial assets measured at a cost-based method › Debt securities	in rule	in rule
0330Non-trading non-trading financial assets measured at a cost-based method › Equity instruments	in rule	in rule
0233Non-trading non-trading financial assets measured at a cost-based method › Loans and advances	in rule	in rule
0234ASSETS › Other non-trading non-derivative financial assets	in rule	in rule
0235Other non-trading non-derivative financial assets › Equity instruments	in rule	in rule
0236Other non-trading non-derivative financial assets › Debt securities	in rule	in rule
0237Other non-trading non-derivative financial assets › Loans and advances	in rule	in rule
0240ASSETS › Derivatives – Hedge accounting	in rule	in rule
0260ASSETS › Tangible assets	in rule	in rule
0270ASSETS › Intangible assets	in rule	in rule
0280ASSETS › Investments in subsidiaries, joint ventures and associates	in rule	in rule
0290ASSETS › Tax assets	in rule	in rule
0300ASSETS › Other assets	in rule	in rule
0310ASSETS › Non-current assets and disposal groups classified as held for sale	in rule	in rule
0320ASSETS	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	not active	2024-12-31
FINREP9 3.3.0	warning	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

v3960_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 11281 · official

Regulation32

From the rows and columns of the cells involved.

Annex V Part 1 §21 F 20.01 r0280
Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in ‘Investments in subsidiaries, joint ventures and associates’, except where they are classified as held for sale in accordance with IFRS 5.
Annex V Part 1 §22 F 20.01 r0240
‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where 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 20.01 c0010, c0020
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 §31 F 20.01 r0080, r0098, r0120, r0143, r0182
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 20.01 r0090, r0099, r0130, r0144, r0183
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 2 §1 F 20.01 r0020
‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.

Show all (12)

Annex V Part 2 §2 F 20.01 r0030
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 20.01 r0040
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.
Annex V Part 2 §4 F 20.01 r0280
‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill.
Annex V Part 2 §5 F 20.01 r0300
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
Annex V Part 2 §7 F 20.01 r0310
‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.
Annex V Part 2 §270 F 20.01 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Other acts

IAS 1.54(i)IFRS 9.Appendix A IAS 32.11 IFRS 7.8(a)IFRS 9.4.1.4 IFRS 9.4.1.5 IFRS 7.8(h)IFRS 9.4.1.2A IFRS 7.8(f)IFRS 9.4.1.2 IFRS 9.6.2.1 IAS 1.54(c)CRR art 4 1(115)IAS 1.54(e)IAS 1.54(n)IAS 1.54(o)IAS 1.54(j)IFRS 5.38 IAS 1.9(a)IAS 1.IG6

Controls71

71 other rules use at least one of these cells.

Other rules on the same cells

v903537_hwarning84
with{(r0010, r0020, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v903543_hwarning84
with{(r0010, r0020, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01.dp, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v0953_mwarning38
{r0320} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0315}
v0950_mwarning10
{r0050} = sum(r0060-0090)
v1728_mwarning10
{r0091} = sum(r0092-0095)
v23871_hwarning10
with{tF_20.01, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v23872_hwarning10
with{tF_20.01, c*, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}
v0949_mwarning8
{r0010} = sum(r0020-0040)
v0951_mwarning8
{r0100} = sum(r0110-0130)
v0952_mwarning8
{r0141} = sum(r0142-0144)
v1729_mwarning8
{r0171} = sum(r0172-0174)
v1730_mwarning8
{r0175} = sum(r0176-0178)
v1731_mwarning8
{r0234} = sum(r0235-0237)
v23916_hwarning8
with{tF_20.01, c*, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v23917_hwarning8
with{tF_20.01, c*, default: 0, interval: true}: {r0171} = {r0172} + {r0173} + {r0174}
v23918_hwarning8
with{tF_20.01, c*, default: 0, interval: true}: {r0175} = {r0176} + {r0177} + {r0178}
v23919_hwarning8
with{tF_20.01, c*, default: 0, interval: true}: {r0096} = {r0097} + {r0098} + {r0099}
v23920_hwarning8
with{tF_20.01, c*, default: 0, interval: true}: {r0100} = {r0110} + {r0120} + {r0130}
v23921_hwarning8
with{tF_20.01, c*, default: 0, interval: true}: {r0231} = {r0330} + {r0232} + {r0233}
v23922_hwarning8
with{tF_20.01, c*, default: 0, interval: true}: {r0234} = {r0235} + {r0236} + {r0237}
v23859_hwarning6
with{tF_20.01, c*, default: 0, interval: true}: {r0181} = {r0182} + {r0183}
v23375_hwarning2
with{default: 0, interval: true}: {tF_04.03.1, r0110, c0010} = {tF_20.01, r0144, c0010} + {tF_20.01, r0144, c0020}
v23376_hwarning2
with{default: 0, interval: true}: {tF_04.07, r0120, c0010} = {tF_20.01, r0174, c0010} + {tF_20.01, r0174, c0020}
v23377_hwarning2
with{default: 0, interval: true}: {tF_04.01, r0120, c0010} = {tF_20.01, r0090, c0010} + {tF_20.01, r0090, c0020}
v23378_hwarning2
with{default: 0, interval: true}: {tF_04.06, r0120, c0010} = {tF_20.01, r0095, c0010} + {tF_20.01, r0095, c0020}

+ 46 more: see them lit in the grid of F 20.01.

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.