v5145_m

warningactivewithin F 17.014 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_17.01, c0010, default: 0, interval: true}: {r0096} = {r0097} + {r0098} + {r0099}

EBA description {r0096} = {r0097} + {r0098} + {r0099}

Precondition p_366 (its meaning is not in the data yet)

Cells involved

F 17.01 Reconciliation between IFRS and CRR scope of consolidation: Assets

Open template →

	c0010Accounting scope of consolidation [carrying amount]
0096Total assets › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0097Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule
0098Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	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

v5145_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 16469 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 17.01 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.
Annex V Part 1 §31 F 17.01 r0098
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 17.01 r0099
‘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 2 §209 F 17.01 c0010
‘Accounting scope of consolidation’ shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation, that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations. Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.

Other acts

IFRS 9.4.1.4 IAS 32.11

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v23911_hwarning4
with{tF_17.01, c0010, default: 0, interval: true}: {r0096} = {r0097} + {r0098} + {r0099}
v3957_swarning4
with {tF_17.01, 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)} >= 0
v1128_mwarning1
{r0370} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0280} + {r0290} + {r0320} + {r0350} + {r0360} + {r0365}

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.