v5013_m

warningactivecross-template · F 01.01 ↔ F 05.0116 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_05.01, r0080, c0010-0060}) = sum ({tF_01.01, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})

EBA description sum({F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}) = sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})

Precondition p_253 (its meaning is not in the data yet)

Cells involved

F 01.01 Balance Sheet Statement [Statement of Financial Position]: Assets

Open template →

	c0010Carrying amount
0030Cash, cash balances at central banks and other demand deposits › Cash balances at central banks	in rule
0040Cash, cash balances at central banks and other demand deposits › Other demand deposits	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule
0130Financial assets designated at fair value through profit or loss › Loans and advances	in rule
0144Financial assets at fair value through other comprehensive income › Loans and advances	in rule
0174Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule
0178Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule
0183Financial assets at amortised cost › Loans and advances	in rule
0233Non-trading non-derivative financial assets measured at a cost-based method › Loans and advances	in rule
0237Other non-trading non-derivative financial assets › Loans and advances	in rule

F 05.01 Breakdown of non-trading loans and advances by product: Loans and advances other than held for trading, trading or held for sale assets by product

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	c0010Central banks	c0020General governments	c0030Credit institutions	c0040Other financial corporations	c0050Non-financial corporations	c0060Households
0080By product › LOANS AND ADVANCES	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

v5013_m

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16409 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 c0010 · F 05.01 c0010, c0020, c0030, c0040, c0050, 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 1 §32 F 01.01 r0099, r0130, r0144, r0183 · F 05.01 r0080
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 1 §42 F 05.01 c0010, c0020, c0030, c0040, c0050, c0060
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 1 §44 F 05.01 r0080
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §2 F 01.01 r0030
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 01.01 r0040
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

Controls76

76 other rules use at least one of these cells.

Other rules on the same cells

v1006_mwarning10
sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1029_mwarning10
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1069_mwarning10
sum({F 13.01, r0010, (c0010, c0020, c0030, c0031, c0032, c0041, c0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1086_mwarning10
{F 04.05, r0030, c0010} <= sum({F 01.01, c0010, (r0030, r0040, r0080, r0090, r0094, r0095, r0098, r0099, r0120, r0130, r0143, r0144, r0173, r0174, r0177, r0178, r0182, r0183, r0232, r0233, r0236, r0237)})
v3897_swarning10
with {tF_01.01, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0181, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390)} >= 0
v2821_mwarning8
sum({F 32.01, r0100, (c0010, c0060)}) <= sum({F 01.01, (r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})
v903537_hwarning8
with{(r0010, r0020, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v903543_hwarning8
with{(r0010, r0020, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01.dp, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v1075_mwarning6
sum({F 13.01, r0010, (c0010-0050)}) <= sum({F 05.01, r0080, (c0010-0060)})
v0875_merror5
{r0080} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}
v0878_merror5
{r0080} >= {r0090} + {r0100}
v5670_swarning3
with {tF_05.01, default: null, interval: false}: {r0010-0100, c0020-0040} >= 0
v0763_mwarning2
{r0010} = {r0020} + {r0030} + {r0040}
v1377_mwarning2
{F 05.01, r0080, c0010} = {F 01.01, r0030, c0010} + {F 04.02.1, r0120, c0010} + {F 04.02.2, r0130, c0010} + {F 04.03.1, r0120, c0010} + {F 04.04.1, r0080, c0010} + {F 04.07, r0130, c0010} + {F 04.08, r0130, c0010} + {F 04.08, r0130, c0035} + {F 04.09, r0080, c0050} + {F 04.10, r0130, c0010}
v1379_mwarning2
{F 05.01, r0080, c0030} = {F 01.01, r0040, c0010} + {F 04.02.1, r0140, c0010} + {F 04.02.2, r0150, c0010} + {F 04.03.1, r0140, c0010} + {F 04.04.1, r0100, c0010} + {F 04.07, r0150, c0010} + {F 04.08, r0150, c0010} + {F 04.08, r0150, c0035} + {F 04.09, r0100, c0050} + {F 04.10, r0150, c0010}
v2815_mwarning2
with {default: 0, interval: true}: sum ({tF_32.01, r0020, (c0010, c0060)}) >= sum ({tF_01.01, r0030-0040, c0010})
v7819_mwarning2
{F 18.00.a, r0005, c0010} + {F 18.00.b, r0005, c0130} = {F 01.01, r0030, c0010} + {F 01.01, r0040, c0010}
v89798_hwarning2
with{tF_01.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v89799_hwarning2
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v0765_merror1
{r0100} = {r0110} + {r0120} + {r0130}
v0766_merror1
{r0141} = {r0142} + {r0143} + {r0144}
v0874_merror1
{r0080} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}
v0876_merror1
{r0080} >= {r0130}
v0877_merror1
{r0080} >= {r0110} + {r0120}
v1078_merror1
sum({F 13.01, r0020, (c0010-0050)}) <= {F 05.01, r0080, c0040}

+ 51 more: see them lit in the grid of F 01.01.

Interpretation1

2024_7212

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.