v89801_h

warningactivewithin F 01.015 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}

Precondition p_1169 (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
0091Total assets › Trading financial assets	in rule
0092Trading financial assets › Derivatives	in rule
0093Trading financial assets › Equity instruments	in rule
0094Trading financial assets › Debt securities	in rule
0095Trading financial assets › Loans and advances	in rule

Scope by module

Module	Severity	Status	From
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v89801_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 13795 · official

Regulation1

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.

Controls34

34 other rules use at least one of these cells.

Other rules on the same cells

v1694_merror5
{r0091} = sum(r0092-0095)
v23875_hwarning5
with{tF_01.01, c0010, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}
v3897_swarning5
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
v903537_hwarning5
with{(r0010, r0020, 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, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
v903543_hwarning5
with{(r0010, r0020, 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, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240), default: 0, interval: true}: {tF_01.01.dp, c0010} = {tF_20.01, c0010} + {tF_20.01, c0020}
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)})
v0855_merror1
{F 10.00, r0290, c0010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010}
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v08985_mwarning1
{P 01.01, r200, c010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010} + {F 01.01, r0240, c0010}
v08986_mwarning1
{P 01.01, r205, c010} = {F 01.01, r0080, c0010} + {F 01.01, r0094, c0010} + {F 01.01, r0098, c0010} + {F 01.01, r0120, c0010} + {F 01.01, r0143, c0010} + {F 01.01, r0173, c0010} + {F 01.01, r0177, c0010} + {F 01.01, r0182, c0010} + {F 01.01, r0232, c0010} + {F 01.01, r0236, c0010}
v08987_mwarning1
{P 01.01, r207, c010} = {F 01.01, r0070, c0010} + {F 01.01, r0093, c0010} + {F 01.01, r0097, c0010} + {F 01.01, r0110, c0010} + {F 01.01, r0142, c0010} + {F 01.01, r0172, c0010} + {F 01.01, r0176, c0010} + {F 01.01, r0390, c0010} + {F 01.01, r0235, c0010}
v1003_mwarning1
sum({F 30.02, r0030, (c0010-0030)}) <= sum({F 01.01, c0010, (r0060, r0092, r0240)})
v1004_mwarning1
sum({F 30.02, r0040, (c0010-0030)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390)})
v1005_mwarning1
sum({F 30.02, r0050, (c0010-0030)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1006_mwarning1
sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1026_mwarning1
sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})
v1028_mwarning1
sum({F 31.01, r0030, (c0010-0050)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1029_mwarning1
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1714_mwarning1
{F 15.00.a, r0042, c0010} <= {F 01.01, r0093, c0010}
v1715_mwarning1
{F 15.00.a, r0043, c0010} <= {F 01.01, r0094, c0010}
v1716_mwarning1
{F 15.00.a, r0044, c0010} <= {F 01.01, r0095, c0010}
v2816_mwarning1
sum({F 32.01, r0030, (c0010, c0060)}) = sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0390, r0235)})
v2817_mwarning1
sum({F 32.01, r0040, (c0010, c0060)}) = sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v2821_mwarning1
sum({F 32.01, r0100, (c0010, c0060)}) <= sum({F 01.01, (r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})
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})

+ 9 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.