v3987_s

warningactivewithin F 44.021 cell · specific check

Expression · DPM 2.0, verbatim

with {tF_44.02, default: null, interval: false}: {r0080, c0010} <= 0

EBA description with {tF_44.02, default: null, interval: false}: {r0080, c0010} <= 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
0080Opening balance [present value] › Benefits paid	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

v3987_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 14597 · official

Regulation3

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.

Other acts

IAS 19.141(g)

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v1121_mwarning1
{r0120} = sum(r0010-0110)

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.