v7819_m

warningactivecross-template · F 01.01 ↔ F 18.004 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.a, r0005, c0010} + {tF_18.00.b, r0005, c0130} = {tF_01.01, r0030, c0010} + {tF_01.01, r0040, c0010}

EBA description {F 18.00.a, r0005, c0010} + {F 18.00.b, r0005, c0130} = {F 01.01, r0030, c0010} + {F 01.01, r0040, c0010}

Precondition p_377 (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
0030Cash, cash balances at central banks and other demand deposits › Cash balances at central banks	in rule
0040Cash, cash balances at central banks and other demand deposits › Other demand deposits	in rule

F 18.00 (NPE) Information on performing and non-performing exposures

Open template →

	c0010Gross carrying amount/Nominal amount	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
0005Cash balances at central banks and other demand deposits	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

v7819_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 17218 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 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 §34 F 18.00 c0010
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 2 §2 F 01.01 r0030 · F 18.00 r0005
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 01.01 r0040 · F 18.00 r0005
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.
Annex V Part 2 §118 F 18.00 c0010
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Annex V Part 2 §221 F 18.00 c0010
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.

Show all (7)

Annex V Part 2 §238 F 18.00 c0130
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110of this Part.

Controls26

26 other rules use at least one of these cells.

Other rules on the same cells

v0763_mwarning2
{r0010} = {r0020} + {r0030} + {r0040}
v1006_mwarning2
sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1029_mwarning2
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1069_mwarning2
sum({F 13.01, r0010, (c0010, c0020, c0030, c0031, c0032, c0041, c0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1086_mwarning2
{F 04.05, r0030, c0010} <= sum({F 01.01, c0010, (r0030, r0040, r0080, r0090, r0094, r0095, r0098, r0099, r0120, r0130, r0143, r0144, r0173, r0174, r0177, r0178, r0182, r0183, r0232, r0233, r0236, r0237)})
v2815_mwarning2
with {default: 0, interval: true}: sum ({tF_32.01, r0020, (c0010, c0060)}) >= sum ({tF_01.01, r0030-0040, c0010})
v3897_swarning2
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
v5013_mwarning2
sum({F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}) = sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v89798_hwarning2
with{tF_01.01, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v89799_hwarning2
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v08977_mwarning1
{P 01.01, r010, c010} = {F 01.01, r0020, c0010} + {F 01.01, r0030, c0010}
v10678_mwarning1
{F 18.00.b, r0005, c0130} = sum({F 20.04, r0075, c0031, (sNNN)})
v10680_mwarning1
{F 18.00.a, r0005, c0010} = sum({F 20.04, r0075, c0012, (sNNN)})
v10681_mwarning1
{F 18.00.a, r0005, c0010} = sum({F 20.04, r0075, c0010, (sNNN)})
v1251_mwarning1
{F 01.01, r0040, c0010} = {F 05.01, r0010, c0030}
v1377_mwarning1
{F 05.01, r0080, c0010} = {F 01.01, r0030, c0010} + {F 04.02.1, r0120, c0010} + {F 04.02.2, r0130, c0010} + {F 04.03.1, r0120, c0010} + {F 04.04.1, r0080, c0010} + {F 04.07, r0130, c0010} + {F 04.08, r0130, c0010} + {F 04.08, r0130, c0035} + {F 04.09, r0080, c0050} + {F 04.10, r0130, c0010}
v1379_mwarning1
{F 05.01, r0080, c0030} = {F 01.01, r0040, c0010} + {F 04.02.1, r0140, c0010} + {F 04.02.2, r0150, c0010} + {F 04.03.1, r0140, c0010} + {F 04.04.1, r0100, c0010} + {F 04.07, r0150, c0010} + {F 04.08, r0150, c0010} + {F 04.08, r0150, c0035} + {F 04.09, r0100, c0050} + {F 04.10, r0150, c0010}
v23213_swarning1
with {tF_18.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110)} >= 0
v2701_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v2704_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v2780_mwarning1
{F 18.00.a, r0180, c0010} - {F 18.00.a, r0005, c0010} = sum({F 04.04.1, r0140, (c0015, c0030, c0040, c0041)})
v3125_mwarning1
{F 19.00.a, c0010} <= {F 18.00.a, c0010}
v5235_mwarning1
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})
v5447_mwarning1
{F 18.00.a, r0180, c0010} - {F 18.00.a, r0005, c0010} = sum({F 04.09, r0010, (c0010, c0020)}) + sum({F 04.09, r0070, (c0010, c0020)}) + sum({F 04.10, r0060, (c0015, c0020)}) + sum({F 04.10, r0120, (c0015, c0020)}) - sum({F 04.10, r0060, (c0016, c0025)}) - sum({F 04.10, r0120, (c0016, c0025)})
v5489_mwarning1
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.09, r0140, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0190, (c0030, c0040, c0050)})

+ 1 more: see them lit in the grid of F 01.01.

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.