v0912_m

warningactivecross-template · F 08.01 ↔ F 15.0031 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_15.00.b, r0190, c0060} <= sum ({tF_08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350), c0010-0035})

EBA description {F 15.00.b, r0190, c0060} <= xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010-0035)})

Precondition p_353 (its meaning is not in the data yet)

Cells involved

F 08.01 Breakdown of financial liabilities by product and by counterparty sector

Open template →

	c0010Held for trading	c0020Designated at fair value through profit or loss	c0030Amortised cost	c0034Trading	c0035At a cost-based method
0100Central banks › Repurchase agreements	in rule	in rule	in rule	in rule	in rule
0150General governments › Repurchase agreements	in rule	in rule	in rule	in rule	in rule
0200Credit institutions › Repurchase agreements	in rule	in rule	in rule	in rule	in rule
0250Other financial corporations › Repurchase agreements	in rule	in rule	in rule	in rule	in rule
0300Non-financial corporations › Repurchase agreements	in rule	in rule	in rule	in rule	in rule
0350Households › Repurchase agreements	in rule	in rule	in rule	in rule	in rule

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

Open template →

	c0060Of which repurchase agreements
0190Total	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

v0912_m

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 15508 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 08.01 c0010, c0020, c0030
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 §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(e)IFRS 9.Appendix A IFRS 9.BA.6 IFRS 9.BA.7 IFRS 9.6.7 IFRS 9.4.2.2 IFRS 9.4.3.5 IFRS 7.8(g)IFRS 9.4.2.1 IFRS 7.42D(e)

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v08988_mwarning30
{P 01.02, r010, c010} = xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010, c0020, c0030, c0034, c0035)})
v2855_mwarning30
with {default: 0, interval: true}: {tF_32.04.a, r0050, c0010} <= sum ({tF_08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350), c0010-0035})
v2857_mwarning30
{F 32.04.a, r0070, c0010} <= sum({F 08.01.a, r0050, (c0010-0035)}) - xsum({F 08.01.a, (r0100, r0150, r0200, r0250, r0300, r0350, c0010-0035)})
v3924_swarning12
with {tF_08.01.a, default: null, interval: false}: {r0010-0440, (c0010, c0034)} >= 0
v8372_swarning12
with {tF_08.01.a, default: null, interval: false}: {r0050-0445, (c0030, c0035)} >= 0
v3922_swarning6
with {tF_08.01.a, c0020, default: null, interval: false}: {r0050-0440} >= 0
v1942_merror5
{r0060} = +{r0070} + {r0090} + {r0100} + {r0080}
v1943_merror5
{r0110} = +{r0120} + {r0140} + {r0150} + {r0130}
v1944_merror5
{r0160} = +{r0170} + {r0190} + {r0200} + {r0180}
v1945_merror5
{r0210} = +{r0220} + {r0240} + {r0250} + {r0230}
v1946_merror5
{r0260} = +{r0270} + {r0290} + {r0300} + {r0280}
v1947_merror5
{r0310} = +{r0320} + {r0340} + {r0350} + {r0330}
v2856_mwarning5
with {default: 0, interval: true}: {tF_32.04.a, r0060, c0010} <= sum ({tF_08.01.a, r0100, c0010-0035})
v1216_mwarning1
{r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}
v3949_swarning1
with {tF_15.00.b, r*, default: null, interval: false}: {c0040-0060} >= 0

Interpretation2

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.