v0922_m

warningactivewithin F 14.002 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_14.00, c0060, default: 0, interval: true}: {r0210} = {r0230}

EBA description {r0210} = {r0230}

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
0210LIABILITIES › Financial liabilities designated at fair value through profit or loss	in rule
0230Financial liabilities designated at fair value through profit or loss › 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

v0922_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 15524 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 1 §37 F 14.00 r0230
‘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 9.4.1.5 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.