v903496_h

warningactivecross-template · F 01.02 ↔ F 20.0260 cells · general rule

Expression · DPM 2.0, verbatim

with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}

Precondition p_1182 (its meaning is not in the data yet)

Cells involved

F 01.02 Balance Sheet Statement [Statement of Financial Position]: Liabilities

Open template →

	c0010Carrying amount
0010Total liabilities › Financial liabilities held for trading	in rule
0020Financial liabilities held for trading › Derivatives	in rule
0030Financial liabilities held for trading › Short positions	in rule
0040Financial liabilities held for trading › Deposits	in rule
0060Financial liabilities held for trading › Other financial liabilities	in rule
0061Total liabilities › Trading financial liabilities	in rule
0062Trading financial liabilities › Derivatives	in rule
0063Trading financial liabilities › Short positions	in rule
0064Trading financial liabilities › Deposits	in rule
0066Trading financial liabilities › Other financial liabilities	in rule
0070Total liabilities › Financial liabilities designated at fair value through profit or loss	in rule
0080Financial liabilities designated at fair value through profit or loss › Deposits	in rule
0100Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule
0110Total liabilities › Financial liabilities measured at amortised cost	in rule
0120Financial liabilities measured at amortised cost › Deposits	in rule
0140Financial liabilities measured at amortised cost › Other financial liabilities	in rule
0141Total liabilities › Non-trading non-derivative financial liabilities measured at a cost-based method	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule
0144Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	in rule
0150Total liabilities › Derivatives – Hedge accounting	in rule

F 20.02 Geographical breakdown of liabilities by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0010Financial liabilities held for trading	in rule	in rule
0020Financial liabilities held for trading › Derivatives	in rule	in rule
0030Financial liabilities held for trading › Short positions	in rule	in rule
0040Financial liabilities held for trading › Deposits	in rule	in rule
0060Financial liabilities held for trading › Other financial liabilities	in rule	in rule
0061Trading financial liabilities	in rule	in rule
0062Trading financial liabilities › Derivatives held for trading	in rule	in rule
0063Trading financial liabilities › Short positions	in rule	in rule
0064Trading financial liabilities › Deposits	in rule	in rule
0066Trading financial liabilities › Other financial liabilities	in rule	in rule
0070Financial liabilities designated at fair value through profit or loss	in rule	in rule
0080Financial liabilities designated at fair value through profit or loss › Deposits	in rule	in rule
0100Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule	in rule
0110Financial liabilities measured at amortised cost	in rule	in rule
0120Financial liabilities measured at amortised cost › Deposits	in rule	in rule
0140Financial liabilities measured at amortised cost › Other financial liabilities	in rule	in rule
0141Non-trading non-derivative financial liabilities measured at a cost-based method	in rule	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule	in rule
0144Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	in rule	in rule
0150Derivatives – Hedge accounting	in rule	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

v903496_h

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 20915 · official

Regulation19

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 01.02 r0150 · F 20.02 r0150
‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
Annex V Part 1 §27 F 01.02 c0010 · F 20.02 c0010, c0020
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 §36 F 01.02 r0040, r0080, r0120 · F 20.02 r0040, r0080, r0120
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §38 F 01.02 r0060, r0100, r0140 · F 20.02 r0060, r0100, r0140
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 01.02 r0060, r0100, r0140 · F 20.02 r0060, r0100, r0140
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).
Annex V Part 1 §40 F 01.02 r0060, r0100, r0140 · F 20.02 r0060, r0100, r0140
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.

Show all (8)

Annex V Part 1 §41 F 01.02 r0060, r0100, r0140 · F 20.02 r0060, r0100, r0140
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
Annex V Part 2 §270 F 20.02 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Other acts

IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.Appendix A IFRS 9.4.2.1(a)IFRS 9.BA.7(a)IFRS 9.BA.7(b)ECB/2013/33 Annex II Part 2(9)IFRS 9.4.2.2 IFRS 7.8(g)IFRS 9.4.2.1 IFRS 9.6.2.1

Controls76

76 other rules use at least one of these cells.

Other rules on the same cells

v23438_hwarning60
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v3961_swarning40
with {tF_20.02, c*, 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, r0215, r0220)} >= 0
v3898_serror20
with {tF_01.02, 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, r0175, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0295, r0300)} >= 0
v0957_mwarning12
{r0220} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200} + {r0210} + {r0215}
v0954_mwarning10
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v5098_mwarning10
{r0061} = sum(r0062-0066)
v6062_mwarning10
sum({F 20.06, r0070, c0010, (sNNN)}) = {F 20.02, r0040, c0010} + {F 20.02, r0040, c0020} + {F 20.02, r0064, c0010} + {F 20.02, r0064, c0020} + {F 20.02, r0080, c0010} + {F 20.02, r0080, c0020} + {F 20.02, r0120, c0010} + {F 20.02, r0120, c0020} + {F 20.02, r0142, c0010} + {F 20.02, r0142, c0020}
v0775_mwarning6
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v0955_mwarning6
{r0070} = {r0080} + {r0090} + {r0100}
v0956_mwarning6
{r0110} = {r0120} + {r0130} + {r0140}
v1698_mwarning6
{r0300} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0240} + {r0270} + {r0280} + {r0290} + {r0295}
v5099_mwarning6
{r0141} = sum(r0142-0144)
v6060_mwarning6
sum({F 20.06, r0010, c0010, (sNNN)}) = {F 20.02, r0020, c0010} + {F 20.02, r0020, c0020} + {F 20.02, r0062, c0010} + {F 20.02, r0062, c0020} + {F 20.02, r0150, c0010} + {F 20.02, r0150, c0020}
v0770_merror5
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v1008_mwarning5
sum({F 30.02, r0100, (c0010-0030)}) <= sum({F 01.02, c0010, (r0040, r0064, r0080, r0120, r0142)})
v2854_mwarning5
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0040} <= sum ({tF_01.02, (r0040, r0064, r0080, r0120, r0142)})
v6061_mwarning4
sum({F 20.06, r0040, c0010, (sNNN)}) = {F 20.02, r0030, c0010} + {F 20.02, r0030, c0020} + {F 20.02, r0063, c0010} + {F 20.02, r0063, c0020}
v0771_merror3
{r0070} = {r0080} + {r0090} + {r0100}
v0772_merror3
{r0110} = {r0120} + {r0130} + {r0140}
v08998_mwarning3
{P 01.02, r360, c010} = {F 01.02, r0020, c0010} + {F 01.02, r0062, c0010} + {F 01.02, r0150, c0010}
v1007_mwarning3
sum({F 30.02, r0090, (c0010-0030)}) <= sum({F 01.02, c0010, (r0020, r0062, r0150)})
v23881_hwarning3
with{tF_01.02, c0010, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v23882_hwarning3
with{tF_01.02, c0010, default: 0, interval: true}: {r0110} = {r0120} + {r0130} + {r0140}
v23883_hwarning3
with{tF_01.02, c0010, default: 0, interval: true}: {r0141} = {r0142} + {r0143} + {r0144}
v2852_mwarning3
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0020} <= sum ({tF_01.02, (r0020, r0062, r0150)})

+ 51 more: see them lit in the grid of F 01.02.

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.