v3984_s

warningactivewithin F 43.0014 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_43.00, c*, default: null, interval: false}: {r0030-0040} <= 0

EBA description with {tF_43.00, c*, default: null, interval: false}: {r0030-0040} <= 0

Precondition p_489 (its meaning is not in the data yet)

Cells involved

F 43.00 Provisions

Open template →

	c0010Pensions and other post employment defined benefit obligations	c0020Other long term employee benefits	c0030Restructuring	c0040Pending legal issues and tax litigation	c0050Commitments and guarantees given under national GAAP	c0055Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4	c0060Other provisions
0030Opening balance [carrying amount at the beginning of the period] › (-) Amounts used	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0040Opening balance [carrying amount at the beginning of the period] › (-) Unused amounts reversed during the period	in rule	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

v3984_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 14599 · official

Regulation26

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 43.00 c0010, c0020, c0030, c0040, c0055, c0060
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 2 §9 F 43.00 c0010
Provisions for ‘Pensions and other post-employment defined benefit obligations’ shall include the amount of net defined benefit liabilities.
Annex V Part 2 §10 F 43.00 c0020
Under IFRS, provisions for ‘Other long-term employee benefits’ shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153. The accrued expense from short-term employee benefits (IAS 19.11(a)), defined contribution plans (IAS 19.51(a)) and termination benefits (IAS 19.169(a)) shall be included in ‘Other liabilities’.
Annex V Part 2 §304 F 43.00 c0055
This template shall include reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12.
Annex V Part 2 §305 F 43.00 c0055
‘Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4’ shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.

Other acts

IAS 19.63 IAS 1.78(d)IAS 19.153 IAS 37.70 IAS 37.71 IAS 37.72 IAS 37.73 IAS 37.74 IAS 37.75 IAS 37.76 IAS 37.77 IAS 37.78 IAS 37.79 IAS 37.80 IAS 37.81 IAS 37.82 IAS 37.83 IAS 37.84(a)IAS 37.14 IAS 37IFRS 4 · not in the text

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v1116_mwarning12
{r0070} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060}

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.