v3986_s

warningnot activewithin F 44.025 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_44.02, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0120)} >= 0

EBA description with {tF_44.02, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0120)} >= 0

Precondition p_491 (its meaning is not in the data yet)

Cells involved

F 44.02 Movements in defined benefit plans and employee benefits

Open template →

	c0010Defined benefit obligations
0010Opening balance [present value]	in rule
0020Opening balance [present value] › Current service cost	in rule
0030Opening balance [present value] › Interest cost	in rule
0040Opening balance [present value] › Contributions paid	in rule
0120Closing balance [present value]	in rule

Scope by module

Module	Severity	Status	From
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

v3986_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 14598 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 2 §306 F 44.02 c0010
These templates shall include accumulated information of all defined benefit plans of the institution. Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
Annex V Part 2 §309 F 44.02 c0010
The template on movements in defined benefit obligations shall show the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution. The effects of the different elements listed in IAS 19.141 during the period shall be presented separately.
Annex V Part 2 §310 F 44.02 r0120
The amount of ‘Closing balance (present value)’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’.

Other acts

IAS 19.140(a)(ii)IAS 19.141(a)IAS 19.141(b)IAS 19.141(f)

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v1121_mwarning5
{r0120} = sum(r0010-0110)
v1122_mwarning1
{F 44.02, r0120, c0010} = {F 44.01, r0070, c0010}

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.