v1201_m

warningactivewithin F 15.0012 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_15.00.a, c0010-0030, default: 0, interval: true}: {r0121} = sum ({r0122-0124} group by c)

EBA description {r0121} = sum(r0122-0124)

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 →

	c0010Carrying amount	c0020Of which: securitizations	c0030Of which: repurchase agreements
0121Total › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule	in rule	in rule
0122Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule	in rule	in rule
0123Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule	in rule	in rule
0124Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	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

v1201_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 15652 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 15.00 c0010
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 2 §183 F 15.00 c0030
‘Repurchase agreements’ (‘repos’) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date. Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’). Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so. Repurchase agreements shall also include repo-type operations which may include: (a) amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral; (b) amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Annex V Part 2 §184 F 15.00 c0030
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) shall involve cash received or loaned out by the institution.

Other acts

IFRS 7.42D(e)CRR art 4 1(61)

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v0896_mwarning12
{c0020} + {c0030} <= {c0010}
v23893_hwarning12
with{tF_15.00.a, c0010-0030, default: 0, interval: true}: {r0121} = {r0122} + {r0123} + {r0124}
v3947_swarning12
with {tF_15.00.a, r*, default: null, interval: false}: {c0010-0030} >= 0
v1204_mwarning3
{r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}
v1717_mwarning1
{F 15.00.a, r0122, c0010} <= {F 01.01, r0172, c0010}
v1718_mwarning1
{F 15.00.a, r0123, c0010} <= {F 01.01, r0173, c0010}
v1719_mwarning1
{F 15.00.a, r0124, c0010} <= {F 01.01, r0174, c0010}
v4971_mwarning1
{F 15.00.a, r0121, c0010} <= {F 01.01, r0171, c0010}

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.