v3972_s

warningactivewithin F 30.016 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_30.01, r0010, default: null, interval: false}: {c0010-0060} >= 0

EBA description with {tF_30.01, r0010, default: null, interval: false}: {c0010-0060} >= 0

Precondition p_442 (its meaning is not in the data yet)

Cells involved

F 30.01 Interests in unconsolidated structured entities

Open template →

	c0010Carrying amount of financial assets recognised in the balance sheet	c0020Of which: liquidity support drawn	c0030Fair value of liquidity support drawn	c0040Carrying amount of financial liabilities recognised in the balance sheet	c0050Nominal amount off-balance sheet exposures given by the reporting entity	c0060Of which: nominal amount of loan commitments given
0010Total	in rule	in rule	in rule	in rule	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

v3972_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 14543 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §286 F 30.01 c0020
For the purposes of Annexes III and IV as well as this Annex, ‘liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.

Other acts

IFRS 12.29(a)IFRS 12.B26(e)

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v0996_mwarning2
{c0020} <= {c0010}
v0997_mwarning2
{c0060} <= {c0050}
v0998_mwarning2
if {c0020} != 0 then {c0030} != 0
v1017_mwarning1
sum({F 30.02, r0010, (c0010-0030)}) <= {F 30.01, r0010, c0010}
v1018_mwarning1
sum({F 30.02, r0120, (c0010-0030)}) = {F 30.01, r0010, c0050}
v1019_mwarning1
xsum({F 30.02, (r0050-0060, c0010-0030)}) = {F 30.01, r0010, c0020}
v1020_mwarning1
xsum({F 30.02, (r0090-0110, c0010-0030)}) <= {F 30.01, r0010, c0040}

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.