v1191_m

warningactivewithin F 15.003 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_15.00.a, c0110, default: 0, interval: true}: {r0010} = sum ({r0030-0040})

EBA description {r0010} = sum(r0030-0040)

Precondition p_351 (its meaning is not in the data yet)

Cells involved

F 15.00 Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets

Open template →

	c0110Amounts derecognised for capital purposes
0010Total › Financial assets held for trading	in rule
0030Financial assets held for trading › Debt securities	in rule
0040Financial assets held for trading › Loans and advances	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

v1191_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 15663 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 15.00 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 15.00 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 §182 F 15.00 c0110
The column ‘Amounts derecognised for capital purposes’ shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 CRR.

Other acts

IFRS 7.8(a)IFRS 9.Appendix A CRR art 109

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v3945_swarning3
with {tF_15.00.a, c0110, default: null, interval: false}: {(r0010, r0030, r0040, r0041, r0043, r0044, r0045, r0047, r0048, r0050, r0070, r0080, r0091, r0093, r0094, r0121, r0123, r0124, r0125, r0127, r0128, r0131, r0132, r0133, r0181, r0182, r0183, r0184, r0186, r0187, r0190)} >= 0
v1204_mwarning1
{r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}

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.