v0923_m

warningactivewithin F 14.0028 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0210} = {r0220} + {r0230} + {r0240}

EBA description {r0210} = {r0220} + {r0230} + {r0240}

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 →

	c0010Level 1	c0020Level 2	c0030Level 3	c0040Level 2	c0050Level 3	c0070Level 2	c0080Level 3
0210LIABILITIES › Financial liabilities designated at fair value through profit or loss	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0220Financial liabilities designated at fair value through profit or loss › Deposits	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0230Financial liabilities designated at fair value through profit or loss › Debt securities issued	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0240Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule	in rule	in rule	in rule	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

v0923_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 15525 · official

Regulation16

From the rows and columns of the cells involved.

Annex V Part 1 §36 F 14.00 r0220
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
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 1 §38 F 14.00 r0240
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 14.00 r0240
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).
Annex V Part 1 §40 F 14.00 r0240
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 14.00 r0240
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.

Show all (8)

Annex V Part 2 §178 F 14.00 c0040, c0050
‘Change in fair value for the period’ shall include gains or losses from re-measurements made in accordance with IFRS 9, IFRS 13 or national GAAP, where applicable, in the period of the instruments that continue to exist at the reporting date. Those gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts to be reported are before taxes.
Annex V Part 2 §179 F 14.00 c0070, c0080
‘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 ECB/2013/33 Annex II Part 2(9)IFRS 13.76 IFRS 13.93(b)IFRS 13.81 IFRS 13.86 IFRS 13.93(f)

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v3943_swarning12
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
v0944_mwarning3
sum({F 14.00, r0210, (c0010-0030)}) = {F 01.02, r0070, c0010}
v0945_mwarning3
sum({F 14.00, r0220, (c0010-0030)}) = {F 01.02, r0080, c0010}
v0946_mwarning3
sum({F 14.00, r0230, (c0010-0030)}) = {F 01.02, r0090, c0010}
v0947_mwarning3
sum({F 14.00, r0240, (c0010-0030)}) = {F 01.02, r0100, c0010}
v4967_mwarning3
if {F 01.02, r0070, c0010} > 0 then sum({F 14.00, r0210, (c0010-0030)}) > 0

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.