v5076_m

warningactivecross-template · F 01.01 ↔ F 14.004 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_14.00, r0056, c0010-0030}) = {tF_01.01, r0096, c0010}

EBA description sum({F 14.00, r0056, (c0010-0030)}) = {F 01.01, r0096, c0010}

Precondition p_254 (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
0096Total assets › Non-trading financial assets mandatorily at fair value through profit or loss	in rule

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0010Level 1	c0020Level 2	c0030Level 3
0056ASSETS › Non-trading financial assets mandatorily at fair value through profit or loss	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

v5076_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16434 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 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

IFRS 7.8(a)IFRS 9.4.1.4 IFRS 13.76 IFRS 13.93(b)IFRS 13.81 IFRS 13.86

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v5372_mwarning4
if ({F 00.01, r0010, c0010} = [eba_AS:x2] and {F 01.01, r0096, c0010} > 0) then sum({F 14.00, r0056, (c0010-0030)}) > 0
v5065_merror3
{r0056} = {r0057} + {r0058} + {r0059}
v23887_hwarning3
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0056} = {r0057} + {r0058} + {r0059}
v3943_swarning3
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
v5019_merror1
{r0096} = {r0097} + {r0098} + {r0099}
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v10867_mwarning1
({G 01.00,r0110,c0010}>={F 14.00,r0010,c0030}+{F 14.00,r0051,c0030}+{F 14.00,r0056,c0030}+{F 14.00,r0060,c0030}+{F 14.00,r0101,c0030}+{F 14.00,r0121,c0030}+{F 14.00,r0125,c0030}+{F 14.00,r0140,c0030})
v23904_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0096} = {r0097} + {r0098} + {r0099}
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
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.