v5341_m

warningactivecross-template · F 04.01 ↔ F 04.06 ↔ F 20.043 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_04.01, r0100, c0010} + {tF_04.06, r0100, c0010} = sum ({tF_20.04, r0120, c0011})

EBA description {F 04.01, r0100, c0010} + {F 04.06, r0100, c0010} = sum({F 20.04, r0120, c0011, (sNNN)})

Precondition p_2 (its meaning is not in the data yet)

Cells involved

F 04.01 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

Open template →

	c0010Carrying amount
0100Debt securities › Other financial corporations	in rule

F 04.06 Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

Open template →

	c0010Carrying amount
0100Debt securities › Other financial corporations	in rule

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0011Of which: held for trading or trading
0120Debt securities › Other financial corporations	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

v5341_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 16626 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §15 F 20.04 c0011
The following accounting portfolios based on IFRS shall be used for financial assets: (a) ‘Financial assets held for trading’; (b) ‘Non-trading financial assets mandatorily at fair value through profit or loss’; (c) ‘Financial assets designated at fair value through profit or loss’; (d) ‘Financial assets at fair value through other comprehensive income’; (e) ‘Financial assets at amortised cost’.
Annex V Part 1 §27 F 04.01 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 §42 F 04.01 r0100 · F 20.04 r0120
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 2 §273 F 20.04 c0011
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part. For the purpose of template 20.4, cash balances at central banks and other demand deposits shall be reported together with financial assets subject to impairment. Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v2819_mwarning2
sum({F 32.01, r0080, (c0010, c0060)}) = sum({F 04.01, c0010, (r0090-0100)}) + sum({F 04.02.1, c0010, (r0080-0090)}) + sum({F 04.02.2, c0010, (r0090-0100)}) + sum({F 04.03.1, c0010, (r0080-0090)}) + sum({F 04.04.1, c0010, (r0040-0050)}) + sum({F 04.06, c0010, (r0090-0100)}) + sum({F 04.07, c0010, (r0090-0100)}) + sum({F 04.08, c0010, (r0090-0100)}) + sum({F 04.09, c0050, (r0040-0050)}) + sum({F 04.10, c0010, (r0090-0100)})
v0799_merror1
{r0060} = sum(r0070-0110)
v5033_merror1
{r0060} = sum(r0070-0110)
v0987_mwarning1
{r0080} = {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v3901_swarning1
with {tF_04.01, default: null, interval: false}: {r*, c0010} >= 0
v3908_swarning1
with {tF_04.06, default: null, interval: false}: {r*, c0010} >= 0
v5697_swarning1
with {tF_20.04, r*, default: null, interval: false}: {c0010-0012} >= 0
v8661_mwarning1
sum({F 18.00.a, c0010, (r0050, r0185, r0215)}) = sum({F 20.04, r0120, c0010, (sNNN)}) - sum({F 20.04, r0120, c0011, (sNNN)})

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.