v1096_m

warningactivewithin F 41.026 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_41.02, (c0010, c0040), default: 0, interval: true}: {r0010} = {r0030} + {r0040}

EBA description {r0010} = {r0030} + {r0040}

Precondition p_487 (its meaning is not in the data yet)

Cells involved

F 41.02 Use of the Fair Value Option

Open template →

	c0010Accounting mismatch	c0040Managed for credit risk
0010ASSETS › Financial assets designated at fair value through profit or loss	in rule	in rule
0030Financial assets designated at fair value through profit or loss › Debt securities	in rule	in rule
0040Financial assets designated at fair value through profit or loss › Loans and advances	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

v1096_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 15622 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 41.02 c0010, c0040
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 1 §31 F 41.02 r0030
‘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 41.02 r0040
‘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 2 §301 F 41.02 c0040
‘Managed for credit risk’ shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.

Other acts

IFRS 7.8(a)IFRS 9.4.1.5 IFRS 9.B4.1.29 IFRS 9.6.7 IFRS 7.8(e)

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v5704_swarning6
with {tF_41.02, r*, default: null, interval: false}: {(c0010, c0040)} >= 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.