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 15623 · official
Regulation18
From the rows and columns of the cells involved.
Annex V Part 1 §27 F 41.02 c0010, c0020, c0030, 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 §36 F 41.02 r0060
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 41.02 r0070
‘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 41.02 r0080
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 41.02 r0080
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 41.02 r0080
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’.
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Annex V Part 1 §41 F 41.02 r0080
‘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.
Annex V Part 2 §300 F 41.02 c0030
‘Hybrid contracts’ shall, for liabilities, include the carrying amount of hybrid financial instruments classified, as a whole, in the accounting portfolio of financial liabilities designated at fair value through profit or loss It shall thus include non-separated hybrid instruments in their entirety.
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(e)IFRS 9.4.2.2ECB/2013/33 Annex II Part 2(9)IFRS 9.B4.1.29IFRS 9.B4.1.33IFRS 9.4.3.6IFRS 9.4.3.7IFRS 9.6.7IFRS 7.8(a)
Controls3
3 other rules use at least one of these cells.
Other rules on the same cells
v23878_hwarning16
with{tF_41.02, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0070} + {r0080}
v3979_swarning8
with {tF_41.02, default: null, interval: false}: {r0050-0080, c0020-0030} >= 0
v5704_swarning8
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.