v89794_h

warningactivewithin F 17.033 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_17.03, c0010, default: 0, interval: true}: {r0190} = {r0210} + {r0200}

Precondition p_368 (its meaning is not in the data yet)

Cells involved

F 17.03 Reconciliation between IFRS and CRR scope of consolidation: Liabilities

Open template →

	c0010Accounting scope of consolidation [carrying amount]
0190Total liabilities › Tax liabilities	in rule
0200Tax liabilities › Current tax liabilities	in rule
0210Tax liabilities › Deferred tax liabilities	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

v89794_h

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 13759 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 17.03 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 2 §209 F 17.03 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

IAS 1.54(n)IAS 1.54(o)IAS 12.5 CRR art 4 1(108)

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v3959_swarning3
with {tF_17.03, c0010, 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, r0220, r0230, r0240, r0245, r0250, r0260, r0270, r0280, r0390)} >= 0
v5148_mwarning3
{r0190} = {r0200} + {r0210}
v1133_mwarning1
{r0250} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0220} + {r0230} + {r0240} + {r0245}

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.