v903591_h

warningactivewithin F 01.013 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_01.01, c0010, default: 0, interval: true}: {r0300} = {r0310} + {r0320}

Precondition p_1137 (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
0300Total assets › Intangible assets	in rule
0310Intangible assets › Goodwill	in rule
0320Intangible assets › Other intangible assets	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

v903591_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 21136 · official

Regulation8

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.

Other acts

IAS 1.54(c)CRR art 4 1(115)IFRS 3.B67(d)CRR art 4 1(113)IAS 38.8 IAS 38.118 IFRS 16.47(a)

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v3897_swarning3
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
v0768_mwarning1
{r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} + {r0375}
v1106_mwarning1
{F 21.00, r0070, c0010} <= {F 01.01, r0320, 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})
v903203_hwarning1
with{c0010, default: 0, interval: true}: {tF_01.01.dp, r0320} = {tF_42.00, r0075}

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.