v5099_m

warningactivewithin F 20.028 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_20.02, c*, default: 0, interval: true}: {r0141} = sum ({r0142-0144} group by c)

EBA description {r0141} = sum(r0142-0144)

Precondition p_403 (its meaning is not in the data yet)

Cells involved

F 20.02 Geographical breakdown of liabilities by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0141Non-trading non-derivative financial liabilities measured at a cost-based method	in rule	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule	in rule
0143Non-trading non-derivative financial liabilities measured at a cost-based method › Debt securities issued	in rule	in rule
0144Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	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

v5099_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 16455 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 20.02 c0010, c0020
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 §270 F 20.02 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v3961_swarning8
with {tF_20.02, c*, 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, r0180, r0190, r0200, r0210, r0215, r0220)} >= 0
v23438_hwarning6
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}
v903496_hwarning6
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v0957_mwarning2
{r0220} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200} + {r0210} + {r0215}
v23418_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0050, c0035} = {tF_20.02, r0142, c0010} + {tF_20.02, r0142, c0020}
v23421_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0035} = {tF_20.02, r0141, c0010} + {tF_20.02, r0141, c0020}
v23426_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0440, c0035} = {tF_20.02, r0144, c0010} + {tF_20.02, r0144, c0020}
v6062_mwarning2
sum({F 20.06, r0070, c0010, (sNNN)}) = {F 20.02, r0040, c0010} + {F 20.02, r0040, c0020} + {F 20.02, r0064, c0010} + {F 20.02, r0064, c0020} + {F 20.02, r0080, c0010} + {F 20.02, r0080, c0020} + {F 20.02, r0120, c0010} + {F 20.02, r0120, c0020} + {F 20.02, r0142, c0010} + {F 20.02, r0142, 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.