v7797_m

warningactivecross-template · F 01.01 ↔ F 13.02.12 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_13.02.1.b, r0020, c0050} <= {tF_01.01, r0370, c0010}

EBA description {F 13.02.1.b, r0020, c0050} <= {F 01.01, r0370, c0010}

Precondition p_346 (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
0370Total assets › Non-current assets and disposal groups classified as held for sale	in rule

F 13.02.1 Collateral obtained by taking possession during the period (held at the reference date)

Open template →

	c0050Carrying amount
0020Other than Property Plant and Equipment	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

v7797_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 17189 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 c0010 · F 13.02.1 c0050
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 §28 F 13.02.1 c0050
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Annex V Part 2 §7 F 01.01 r0370
‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.

Other acts

IAS 1.54(j)IFRS 5.38 IFRS 7.38(a)

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v2823_mwarning1
sum({F 32.01, r0120, (c0010, c0060)}) = sum({F 01.01, (r0020, r0060, r0092, r0240, r0250, r0260, r0270, r0300, r0330, r0360, r0370, r0375), c0010})
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
v7800_mwarning1
{F 13.03.1.b, r0020, c0050} <= {F 01.01, r0370, c0010}
v8163_swarning1
with {tF_13.02.1.b, default: null, interval: false}: {r*, c*} >= 0
v903532_hwarning1
with{default: 0, interval: true}: {tF_01.01, r0370, c0010} = {tF_20.01, r0310, c0010} + {tF_20.01, r0310, c0020}
v903539_hwarning1
with{default: 0, interval: true}: {tF_01.01.dp, r0370, c0010} = {tF_20.01, r0310, c0010} + {tF_20.01, r0310, 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.