v5059_m

error · blockingactivecross-template · F 01.01 ↔ F 15.003 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_15.00.a, r0046, (c0010, c0080)}) <= {tF_01.01, r0097, c0010}

EBA description sum({F 15.00.a, r0046, ({c0010}, {c0080})}) <= {F 01.01, r0097, c0010}

Precondition p_352 (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
0097Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule

F 15.00 Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets

Open template →

	c0010Carrying amount	c0080Carrying amount of assets still recognised [continuing involvement]
0046Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v5059_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1860 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 c0010 · F 15.00 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.

Other acts

IAS 32.11 IFRS 7.42D(e)IFRS 7.42D(f)

Controls17

17 other rules use at least one of these cells.

Other rules on the same cells

v23891_hwarning2
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0045} = {r0046} + {r0047} + {r0048}
v5121_mwarning2
{r0045} = sum(r0046-0048)
v5019_merror1
{r0096} = {r0097} + {r0098} + {r0099}
v0896_mwarning1
{c0020} + {c0030} <= {c0010}
v08987_mwarning1
{P 01.01, r207, c010} = {F 01.01, r0070, c0010} + {F 01.01, r0093, c0010} + {F 01.01, r0097, c0010} + {F 01.01, r0110, c0010} + {F 01.01, r0142, c0010} + {F 01.01, r0172, c0010} + {F 01.01, r0176, c0010} + {F 01.01, r0390, c0010} + {F 01.01, r0235, c0010}
v1004_mwarning1
sum({F 30.02, r0040, (c0010-0030)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390)})
v1026_mwarning1
sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})
v23904_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0096} = {r0097} + {r0098} + {r0099}
v2816_mwarning1
sum({F 32.01, r0030, (c0010, c0060)}) = sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0390, r0235)})
v3897_swarning1
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
v3944_swarning1
with {tF_15.00.a, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0045, r0046, r0047, r0048, r0050, r0060, r0070, r0080, r0091, r0092, r0093, r0094, r0131, r0132, r0133, r0190), c0070-0080} >= 0
v3947_swarning1
with {tF_15.00.a, r*, default: null, interval: false}: {c0010-0030} >= 0
v5077_mwarning1
sum({F 14.00, r0057, (c0010-0030)}) = {F 01.01, r0097, c0010}
v6063_mwarning1
sum({F 20.04, r0040, c0010, (sNNN)}) = sum({F 01.01, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390), c0010})
v89805_hwarning1
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0096} = {r0097} + {r0098} + {r0099}
v903537_hwarning1
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_hwarning1
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}

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.