v0911_m

warningactivewithin F 15.0096 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_15.00.b, r0010-0181, default: 0, interval: true}: {c0050} + {c0060} <= {c0040}

EBA description {c0050} + {c0060} <= {c0040}

Precondition p_351 (its meaning is not in the data yet)

Cells involved

F 15.00 Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets

Open template →

	c0040Carrying amount	c0050Of which securitizations	c0060Of which repurchase agreements
0010Total › Financial assets held for trading	in rule	in rule	in rule
0020Financial assets held for trading › Equity instruments	in rule	in rule	in rule
0030Financial assets held for trading › Debt securities	in rule	in rule	in rule
0040Financial assets held for trading › Loans and advances	in rule	in rule	in rule
0041Total › Trading financial assets	in rule	in rule	in rule
0042Trading financial assets › Equity instruments	in rule	in rule	in rule
0043Trading financial assets › Debt securities	in rule	in rule	in rule
0044Trading financial assets › Loans and advances	in rule	in rule	in rule
0045Total › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule	in rule
0046Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule	in rule	in rule
0047Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule	in rule	in rule
0048Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule	in rule	in rule
0050Total › Financial assets designated at fair value through profit or loss	in rule	in rule	in rule
0060Financial assets designated at fair value through profit or loss › Equity instruments	in rule	in rule	in rule
0070Financial assets designated at fair value through profit or loss › Debt securities	in rule	in rule	in rule
0080Financial assets designated at fair value through profit or loss › Loans and advances	in rule	in rule	in rule
0091Total › Financial assets at fair value through other comprehensive income	in rule	in rule	in rule
0092Financial assets at fair value through other comprehensive income › Equity instruments	in rule	in rule	in rule
0093Financial assets at fair value through other comprehensive income › Debt securities	in rule	in rule	in rule
0094Financial assets at fair value through other comprehensive income › Loans and advances	in rule	in rule	in rule
0121Total › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule	in rule	in rule
0122Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule	in rule	in rule
0123Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule	in rule	in rule
0124Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule	in rule	in rule
0125Total › Non-trading non-derivative financial assets measured at fair value to equity	in rule	in rule	in rule
0126Non-trading non-derivative financial assets measured at fair value to equity › Equity instruments	in rule	in rule	in rule
0127Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule	in rule	in rule
0128Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule	in rule	in rule
0131Total › Financial assets at amortised cost	in rule	in rule	in rule
0132Financial assets at amortised cost › Debt securities	in rule	in rule	in rule
0133Financial assets at amortised cost › Loans and advances	in rule	in rule	in rule
0181Total › Non-trading non-derivative financial assets measured at a cost-based method	in rule	in rule	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

v0911_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15507 · official

Regulation14

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 15.00 r0030, r0047, r0070, r0093, r0132
‘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 15.00 r0040, r0048, r0080, r0094, r0133
‘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 §183 F 15.00 c0060
‘Repurchase agreements’ (‘repos’) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date. Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’). Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so. Repurchase agreements shall also include repo-type operations which may include: (a) amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral; (b) amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Annex V Part 2 §184 F 15.00 c0060
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) shall involve cash received or loaned out by the institution.

Other acts

IFRS 7.8(a)IFRS 9.Appendix A IAS 32.11 IFRS 9.4.1.4 IFRS 9.4.1.5 IFRS 7.8(h)IFRS 9.4.1.2A IFRS 7.8(f)IFRS 9.4.1.2 IFRS 7.42D(e)

Controls18

18 other rules use at least one of these cells.

Other rules on the same cells

v3949_swarning96
with {tF_15.00.b, r*, default: null, interval: false}: {c0040-0060} >= 0
v1216_mwarning27
{r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}
v1207_mwarning12
{r0010} = sum(r0020-0040)
v1208_mwarning12
{r0050} = sum(r0060-0080)
v1209_mwarning12
{r0091} = sum(r0092-0094)
v1212_mwarning12
{r0041} = sum(r0042-0044)
v1213_mwarning12
{r0121} = sum(r0122-0124)
v1214_mwarning12
{r0125} = sum(r0126-0128)
v23946_hwarning12
with{tF_15.00.b, c*, default: 0, interval: true}: {r0091} = {r0092} + {r0093} + {r0094}
v23947_hwarning12
with{tF_15.00.b, c0040-0060, default: 0, interval: true}: {r0121} = {r0122} + {r0123} + {r0124}
v23948_hwarning12
with{tF_15.00.b, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v23949_hwarning12
with{tF_15.00.b, c0040-0060, default: 0, interval: true}: {r0041} = {r0042} + {r0043} + {r0044}
v23950_hwarning12
with{tF_15.00.b, c*, default: 0, interval: true}: {r0045} = {r0046} + {r0047} + {r0048}
v23951_hwarning12
with{tF_15.00.b, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0070} + {r0080}
v23952_hwarning12
with{tF_15.00.b, c0040-0060, default: 0, interval: true}: {r0125} = {r0126} + {r0127} + {r0128}
v5123_mwarning12
{r0045} = sum(r0046-0048)
v23866_hwarning9
with{tF_15.00.b, c*, default: 0, interval: true}: {r0131} = {r0132} + {r0133}
v23953_hwarning3
with{tF_15.00.b, c0040-0060, default: 0, interval: true}: {r0181} = {r0200} + {r0182} + {r0183}

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.