v10867_m

warningactivewithin F 14.008 cells · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: null, interval: true}: ({tG_01.00, r0110, c0010} >= {tF_14.00, r0010, c0030} + {tF_14.00, r0051, c0030} + {tF_14.00, r0056, c0030} + {tF_14.00, r0060, c0030} + {tF_14.00, r0101, c0030} + {tF_14.00, r0121, c0030} + {tF_14.00, r0125, c0030} + {tF_14.00, r0140, c0030})

EBA description ({G 01.00,r0110,c0010}>={F 14.00,r0010,c0030}+{F 14.00,r0051,c0030}+{F 14.00,r0056,c0030}+{F 14.00,r0060,c0030}+{F 14.00,r0101,c0030}+{F 14.00,r0121,c0030}+{F 14.00,r0125,c0030}+{F 14.00,r0140,c0030})

Precondition p_519 (its meaning is not in the data yet)

Cells involved

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0030Level 3
0010ASSETS › Financial assets held for trading	in rule
0051ASSETS › Trading financial assets	in rule
0056ASSETS › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0060ASSETS › Financial assets designated at fair value through profit or loss	in rule
0101ASSETS › Financial assets at fair value through other comprehensive income	in rule
0121ASSETS › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule
0125ASSETS › Non-trading non-derivative financial assets measured at fair value to equity	in rule
0140ASSETS › Derivatives – Hedge accounting	in rule

Cells outside this release's templates (1)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

G_01.00 r0110 c0010 · datapoint 456246

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0, GSII 1.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0, GSII 1.3.0	warning	active	2026-03-31
FINREP9DP 1.1.0, GSII 1.3.0	warning	active	2026-03-31

VALIDATION RULE

v10867_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 18488 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §22 F 14.00 r0140
‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.

Other acts

IFRS 7.8(a)IFRS 9.Appendix A IFRS 9.4.1.4 IFRS 9.4.1.5 IFRS 7.8(h)IFRS 9.4.1.2A IFRS 9.6.2.1 IFRS 13.86 IFRS 13.93(b)

Controls31

31 other rules use at least one of these cells.

Other rules on the same cells

v3943_swarning8
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
v5063_merror1
{r0051} = {r0052} + {r0053} + {r0054} + {r0055}
v5065_merror1
{r0056} = {r0057} + {r0058} + {r0059}
v5066_merror1
{r0101} = {r0102} + {r0103} + {r0104}
v5068_merror1
{r0121} = {r0122} + {r0123} + {r0124}
v0915_mwarning1
{r0010} = {r0020} + {r0030} + {r0040} + {r0050}
v0917_mwarning1
{r0060} = {r0070} + {r0080} + {r0090}
v0924_mwarning1
sum({F 14.00, r0010, (c0010-0030)}) = {F 01.01, r0050, c0010}
v0929_mwarning1
sum({F 14.00, r0060, (c0010-0030)}) = {F 01.01, r0100, c0010}
v0937_mwarning1
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then sum({F 14.00, r0140, (c0010-0030)}) = {F 01.01, r0240, c0010}
v23867_hwarning1
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0010} = {r0020} + {r0040} + {r0050} + {r0030}
v23868_hwarning1
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0051} = {r0052} + {r0054} + {r0055} + {r0053}
v23884_hwarning1
with{tF_14.00, c*, default: 0, interval: true}: {r0101} = {r0102} + {r0103} + {r0104}
v23885_hwarning1
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0121} = {r0122} + {r0123} + {r0124}
v23886_hwarning1
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0125} = {r0126} + {r0127} + {r0128}
v23887_hwarning1
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0056} = {r0057} + {r0058} + {r0059}
v23888_hwarning1
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0060} = {r0070} + {r0080} + {r0090}
v4962_mwarning1
if {F 01.01, r0050, c0010} > 0 then sum({F 14.00, r0010, (c0010-0030)}) > 0
v4963_mwarning1
if {F 01.01, r0100, c0010} > 0 then sum({F 14.00, r0060, (c0010-0030)}) > 0
v4964_mwarning1
if {F 01.01, r0141, c0010} > 0 then sum({F 14.00, r0101, (c0010-0030)}) > 0
v4965_mwarning1
if {F 01.01, r0240, c0010} > 0 then sum({F 14.00, r0140, (c0010-0030)}) > 0
v5070_mwarning1
{r0125} = {r0126} + {r0127} + {r0128}
v5071_mwarning1
sum({F 14.00, r0051, (c0010-0030)}) <= {F 01.01, r0091, c0010}
v5076_mwarning1
sum({F 14.00, r0056, (c0010-0030)}) = {F 01.01, r0096, c0010}
v5080_mwarning1
sum({F 14.00, r0101, (c0010-0030)}) = {F 01.01, r0141, c0010}

+ 6 more: see them lit in the grid of F 14.00.

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.