v903541_h

warningactivecross-template · F 01.01 ↔ F 20.013 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_01.01.dp, r0390, c0010} = {tF_20.01, r0330, c0010} + {tF_20.01, r0330, c0020}

Precondition p_1173 (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
0390Non-trading non-derivative financial assets measured at a cost-based method › Equity instruments	in rule

F 20.01 Geographical breakdown of assets by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0330Non-trading non-trading financial assets measured at a cost-based method › Equity instruments	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

v903541_h

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 20960 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 c0010 · F 20.01 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 2 §270 F 20.01 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.

Controls14

14 other rules use at least one of these cells.

Other rules on the same cells

v903535_hwarning3
with{default: 0, interval: true}: {tF_01.01, r0390, c0010} = {tF_20.01, r0330, c0010} + {tF_20.01, r0330, c0020}
v23921_hwarning2
with{tF_20.01, c*, default: 0, interval: true}: {r0231} = {r0330} + {r0232} + {r0233}
v3960_swarning2
with {tF_20.01, c*, 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)} >= 0
v6129_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v5021_merror1
{r0231} = {r0390} + {r0232} + {r0233}
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}
v1004_mwarning1
sum({F 30.02, r0040, (c0010-0030)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390)})
v1026_mwarning1
sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})
v23906_hwarning1
with{tF_01.01, c0010, default: 0, interval: true}: {r0231} = {r0390} + {r0232} + {r0233}
v2816_mwarning1
sum({F 32.01, r0030, (c0010, c0060)}) = sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0390, r0235)})
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
v5144_mwarning1
{F 15.00.a, r0200, c0010} <= {F 01.01, r0390, c0010}
v6063_mwarning1
sum({F 20.04, r0040, c0010, (sNNN)}) = sum({F 01.01, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390), c0010})
v89807_hwarning1
with{tF_01.01.dp, c0010, default: 0, interval: true}: {r0231} = {r0390} + {r0232} + {r0233}

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.