v1094_m

warningactivewithin F 41.0176 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_41.01, r*, default: 0, interval: true}: {c0010} = {c0020} + {c0030} + {c0040}

EBA description {c0010} = {c0020} + {c0030} + {c0040}

Precondition p_486 (its meaning is not in the data yet)

Cells involved

F 41.01 Fair value hierarchy: financial instruments at amortised cost

Open template →

	c0010Fair value	c0020Level 1	c0030Level 2	c0040Level 3
0015ASSETS › Financial assets at amortised cost	in rule	in rule	in rule	in rule
0016Financial assets at amortised cost › Debt securities	in rule	in rule	in rule	in rule
0017Financial assets at amortised cost › Loans and advances	in rule	in rule	in rule	in rule
0021ASSETS › Non-trading non-derivative financial assets measured at a cost-based method	in rule	in rule	in rule	in rule
0022Non-trading non-derivative financial assets measured at a cost-based method › Equity instruments	in rule	in rule	in rule	in rule
0023Non-trading non-derivative financial assets measured at a cost-based method › Debt securities	in rule	in rule	in rule	in rule
0024Non-trading non-derivative financial assets measured at a cost-based method › Loans and advances	in rule	in rule	in rule	in rule
0031ASSETS › Other non-trading non-derivative financial assets	in rule	in rule	in rule	in rule
0032Other non-trading non-derivative financial assets › Equity instruments	in rule	in rule	in rule	in rule
0033Other non-trading non-derivative financial assets › Debt securities	in rule	in rule	in rule	in rule
0034Other non-trading non-derivative financial assets › Loans and advances	in rule	in rule	in rule	in rule
0070LIABILITIES › Financial liabilities measured at amortised cost	in rule	in rule	in rule	in rule
0080Financial liabilities measured at amortised cost › Deposits	in rule	in rule	in rule	in rule
0090Financial liabilities measured at amortised cost › Debt securities issued	in rule	in rule	in rule	in rule
0100Financial liabilities measured at amortised cost › Other financial liabilities	in rule	in rule	in rule	in rule
0101LIABILITIES › Non-trading non-derivative financial liabilities measured at a cost-based method	in rule	in rule	in rule	in rule
0102Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule	in rule	in rule	in rule
0103Non-trading non-derivative financial liabilities measured at a cost-based method › Debt securities issued	in rule	in rule	in rule	in rule
0104Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	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

v1094_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 15620 · official

Regulation20

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 41.01 r0016
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 41.01 r0017
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 1 §36 F 41.01 r0080
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 41.01 r0090
‘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 41.01 r0100
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 41.01 r0100
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)).

Show all (8)

Annex V Part 1 §40 F 41.01 r0100
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 41.01 r0100
‘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.

Other acts

IFRS 7.8(f)IFRS 9.4.1.2 IFRS 7.8(g)IFRS 9.4.2.1 ECB/2013/33 Annex II Part 2(9)IFRS 7.25 IFRS 7.26 IFRS 13.97 IFRS 13.93(b)IFRS 13.76 IFRS 13.81 IFRS 13.86

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v3978_serror76
with {tF_41.01, default: null, interval: false}: {r*, c*} >= 0
v1095_mwarning16
{r0070} = {r0080} + {r0090} + {r0100}
v23879_hwarning16
with{tF_41.01, c*, default: 0, interval: true}: {r0070} = {r0080} + {r0090} + {r0100}
v23880_hwarning16
with{tF_41.01, c*, default: 0, interval: true}: {r0101} = {r0102} + {r0103} + {r0104}
v23923_hwarning16
with{tF_41.01, c*, default: 0, interval: true}: {r0021} = {r0022} + {r0023} + {r0024}
v23924_hwarning16
with{tF_41.01, c*, default: 0, interval: true}: {r0031} = {r0032} + {r0033} + {r0034}
v903639_hwarning12
Generated by subcategory(ies): FI_agg_24.

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.