v1196_m

warningactivewithin F 15.003 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_15.00.a, c0110, default: 0, interval: true}: {r0125} = sum ({r0127-0128})

EBA description {r0125} = sum(r0127-0128)

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
0125Total › Non-trading non-derivative financial assets measured at fair value to equity	in rule
0127Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule
0128Non-trading non-derivative financial assets measured at fair value to equity › 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

v1196_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 15668 · official

Regulation2

From the rows and columns of the cells involved.

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

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.