v0920_m

warningactivewithin F 14.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_14.00, c0060, default: 0, interval: true}: {r0150} = {r0160} + {r0170} + {r0190}

EBA description {r0150} = {r0160} + {r0170} + {r0190}

Precondition p_350 (its meaning is not in the data yet)

Cells involved

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0060Level 1
0150LIABILITIES › Financial liabilities held for trading	in rule
0160Financial liabilities held for trading › Derivatives	in rule
0170Financial liabilities held for trading › Short positions	in rule
0190Financial liabilities held for trading › Debt securities issued	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

v0920_m

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 15513 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §37 F 14.00 r0190
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 2 §179 F 14.00 c0060
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.

Other acts

IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.BA.7(a)IFRS 9.BA.7(b)IFRS 13.76

Controls—

No other rule uses these cells.

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.