v903543_h

warningactivecross-template · F 01.01 ↔ F 20.01126 cells · general rule

Expression · DPM 2.0, verbatim

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}

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
0010Total assets › Cash, cash balances at central banks and other demand deposits	in rule
0020Cash, cash balances at central banks and other demand deposits › Cash on hand	in rule
0050Total assets › Financial assets held for trading	in rule
0060Financial assets held for trading › Derivatives	in rule
0070Financial assets held for trading › Equity instruments	in rule
0080Financial assets held for trading › Debt securities	in rule
0090Financial assets held for trading › Loans and advances	in rule
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
0096Total assets › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0097Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule
0098Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule
0100Total assets › Financial assets designated at fair value through profit or loss	in rule
0110Financial assets designated at fair value through profit or loss › Equity instruments	in rule
0120Financial assets designated at fair value through profit or loss › Debt securities	in rule
0130Financial assets designated at fair value through profit or loss › Loans and advances	in rule
0141Total assets › Financial assets at fair value through other comprehensive income	in rule
0142Financial assets at fair value through other comprehensive income › Equity instruments	in rule
0143Financial assets at fair value through other comprehensive income › Debt securities	in rule
0144Financial assets at fair value through other comprehensive income › Loans and advances	in rule
0171Total assets › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule
0172Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule
0173Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule
0174Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule
0175Total assets › Non-trading non-derivative financial assets measured at fair value to equity	in rule
0176Non-trading non-derivative financial assets measured at fair value to equity › Equity instruments	in rule
0177Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule
0178Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule
0182Financial assets at amortised cost › Debt securities	in rule
0183Financial assets at amortised cost › Loans and advances	in rule
0231Total assets › Non-trading non-derivative financial assets measured at a cost-based method	in rule
0232Non-trading non-derivative financial assets measured at a cost-based method › Debt securities	in rule
0233Non-trading non-derivative financial assets measured at a cost-based method › Loans and advances	in rule
0234Total assets › Other non-trading non-derivative financial assets	in rule
0235Other non-trading non-derivative financial assets › Equity instruments	in rule
0236Other non-trading non-derivative financial assets › Debt securities	in rule
0237Other non-trading non-derivative financial assets › Loans and advances	in rule
0240Total assets › Derivatives – Hedge accounting	in rule

F 20.01 Geographical breakdown of assets by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0010ASSETS › Cash and cash balances at central banks	in rule	in rule
0020Cash and cash balances at central banks › Cash on hand	in rule	in rule
0050ASSETS › Financial assets held for trading	in rule	in rule
0060Financial assets held for trading › Derivatives	in rule	in rule
0070Financial assets held for trading › Equity instruments	in rule	in rule
0080Financial assets held for trading › Debt securities	in rule	in rule
0090Financial assets held for trading › Loans and advances	in rule	in rule
0091ASSETS › Trading financial assets	in rule	in rule
0092Trading financial assets › Derivatives held for trading	in rule	in rule
0093Trading financial assets › Equity instruments	in rule	in rule
0094Trading financial assets › Debt securities	in rule	in rule
0095Trading financial assets › Loans and advances	in rule	in rule
0096ASSETS › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule
0097Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule	in rule
0098Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule	in rule
0099Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule	in rule
0100ASSETS › Financial assets designated at fair value through profit or loss	in rule	in rule
0110Financial assets designated at fair value through profit or loss › Equity instruments	in rule	in rule
0120Financial assets designated at fair value through profit or loss › Debt securities	in rule	in rule
0130Financial assets designated at fair value through profit or loss › Loans and advances	in rule	in rule
0141ASSETS › Financial assets at fair value through other comprehensive income	in rule	in rule
0142Financial assets at fair value through other comprehensive income › Equity instruments	in rule	in rule
0143Financial assets at fair value through other comprehensive income › Debt securities	in rule	in rule
0144Financial assets at fair value through other comprehensive income › Loans and advances	in rule	in rule
0171ASSETS › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule	in rule
0172Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule	in rule
0173Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule	in rule
0174Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule	in rule
0175ASSETS › Non-trading non-derivative financial assets measured at fair value to equity	in rule	in rule
0176Non-trading non-derivative financial assets measured at fair value to equity › Equity instruments	in rule	in rule
0177Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule	in rule
0178Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule	in rule
0182Financial assets at amortised cost › Debt securities	in rule	in rule
0183Financial assets at amortised cost › Loans and advances	in rule	in rule
0231ASSETS › Non-trading non-trading financial assets measured at a cost-based method	in rule	in rule
0232Non-trading non-trading financial assets measured at a cost-based method › Debt securities	in rule	in rule
0233Non-trading non-trading financial assets measured at a cost-based method › Loans and advances	in rule	in rule
0234ASSETS › Other non-trading non-derivative financial assets	in rule	in rule
0235Other non-trading non-derivative financial assets › Equity instruments	in rule	in rule
0236Other non-trading non-derivative financial assets › Debt securities	in rule	in rule
0237Other non-trading non-derivative financial assets › Loans and advances	in rule	in rule
0240ASSETS › Derivatives – 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

v903543_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 20962 · official

Regulation15

From the rows and columns of the cells involved.

Annex V Part 1 §22 F 01.01 r0240 · F 20.01 r0240
‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where 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 01.01 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 1 §31 F 01.01 r0080, r0098, r0120, r0143, r0182 · F 20.01 r0080, r0098, r0120, r0143, r0182
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 01.01 r0090, r0099, r0130, r0144, r0183 · F 20.01 r0090, r0099, r0130, r0144, r0183
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 2 §1 F 01.01 r0020 · F 20.01 r0020
‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
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.

Other acts

IAS 1.54(i)IFRS 9.Appendix A IAS 32.11 IFRS 7.8(a)IFRS 9.4.1.4 IFRS 9.4.1.5 IFRS 7.8(h)IFRS 9.4.1.2A IFRS 9.6.2.1

Controls187

187 other rules use at least one of these cells.

Other rules on the same cells

v903537_hwarning126
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}
v3960_swarning84
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
v3897_swarning42
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
v0953_mwarning22
{r0320} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0315}
v1086_mwarning20
{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)})
v0768_mwarning11
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v08986_mwarning10
{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}
v0950_mwarning10
{r0050} = sum(r0060-0090)
v1005_mwarning10
sum({F 30.02, r0050, (c0010-0030)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1006_mwarning10
sum({F 30.02, r0060, (c0010-0030)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1028_mwarning10
sum({F 31.01, r0030, (c0010-0050)}) <= sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v1029_mwarning10
sum({F 31.01, r0040, (c0010-0050)}) <= sum({F 01.01, c0010, (r0030, r0040, r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v1728_mwarning10
{r0091} = sum(r0092-0095)
v23871_hwarning10
with{tF_20.01, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0080} + {r0090} + {r0070}
v23872_hwarning10
with{tF_20.01, c*, default: 0, interval: true}: {r0091} = {r0092} + {r0094} + {r0095} + {r0093}
v2817_mwarning10
sum({F 32.01, r0040, (c0010, c0060)}) = sum({F 01.01, c0010, (r0080, r0094, r0098, r0120, r0143, r0173, r0177, r0182, r0232, r0236)})
v2821_mwarning10
sum({F 32.01, r0100, (c0010, c0060)}) <= sum({F 01.01, (r0090, r0095, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237), c0010})
v08987_mwarning8
{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}
v0951_mwarning8
{r0100} = sum(r0110-0130)
v0952_mwarning8
{r0141} = sum(r0142-0144)
v1004_mwarning8
sum({F 30.02, r0040, (c0010-0030)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0390)})
v1026_mwarning8
sum({F 31.01, r0020, (c0010-0050)}) <= sum({F 01.01, c0010, (r0070, r0093, r0097, r0110, r0142, r0172, r0176, r0235, r0260, r0390)})
v1069_mwarning8
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)})
v1729_mwarning8
{r0171} = sum(r0172-0174)
v1730_mwarning8
{r0175} = sum(r0176-0178)

+ 162 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.