v4210_m

warningactivewithin F 01.028 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_01.02, c0010, default: 0, interval: true}: {r0170} = + {r0175} + {r0180} + {r0190} + {r0200} + {r0210} + {r0220} + {r0230}

EBA description {r0170} = +{r0175} + {r0180} + {r0190} + {r0200} + {r0210} + {r0220} + {r0230}

Precondition p_259 (its meaning is not in the data yet)

Cells involved

F 01.02 Balance Sheet Statement [Statement of Financial Position]: Liabilities

Open template →

	c0010Carrying amount
0170Total liabilities › Provisions	in rule
0175Provisions › Funds for general banking risks [if presented within liabilities]	in rule
0180Provisions › Pension and other post employment defined benefit obligations	in rule
0190Provisions › Other long term employee benefits	in rule
0200Provisions › Restructuring	in rule
0210Provisions › Pending legal issues and tax litigation	in rule
0220Provisions › Commitments and guarantees given	in rule
0230Provisions › Other provisions	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

v4210_m

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 16197 · official

Regulation18

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.02 c0010
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 01.02 r0180
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 01.02 r0190
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 §11 F 01.02 r0220
Under IFRS, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or whether they are treated as insurance contracts under IFRS 4. Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as ‘other financial liabilities’ in accordance with paragraph 40 of Part 1 of this Annex. Under national GAAP based on BAD, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees.

Other acts

IAS 37.10 IAS 1.54(l)IAS 19.63 IAS 1.78(d)IAS 19.153 IAS 37.71 IAS 37.14 IAS 37.Appendix C. Examples 6 IFRS 9.4.2.1(c)IFRS 9.4.2.1(d)IFRS 9.5.5 IFRS 9.B2.5 IAS 37IFRS 4 · not in the text

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v3898_serror8
with {tF_01.02, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0061, r0062, r0063, r0064, r0065, r0066, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0143, r0144, r0150, r0170, r0175, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0295, r0300)} >= 0
v0775_mwarning1
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v1385_mwarning1
{F 01.02, r0220, c0010} = xsum({F 20.05.b, c0030, (r0010-0030, sNNN)})
v1698_mwarning1
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v23438_hwarning1
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v6053_mwarning1
Added column on POCI
v7319_mwarning1
{F 01.02, r0220, c0010} = sum({F 09.01, c0020, (r0010, r0090, r0170)})

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.