v5096_m

warningactivecross-template · F 01.02 ↔ F 14.004 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_14.00, r0205, c0010-0030}) <= {tF_01.02, r0065, c0010}

EBA description sum({F 14.00, r0205, (c0010-0030)}) <= {F 01.02, r0065, c0010}

Precondition p_266 (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
0065Trading financial liabilities › Debt securities issued	in rule

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0010Level 1	c0020Level 2	c0030Level 3
0205Trading financial liabilities › Debt securities issued	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

v5096_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 16452 · official

Regulation5

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.

Other acts

IFRS 13.76 IFRS 13.93(b)IFRS 13.81 IFRS 13.86

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v3943_swarning3
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
v3898_serror1
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
v1009_mwarning1
sum({F 30.02, r0110, (c0010-0030)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})
v1027_mwarning1
sum({F 31.01, r0080, (c0010-0050)}) <= sum({F 01.02, c0010, (r0050, r0065, r0090, r0130, r0143)})

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.