v1204_m

warningactivewithin F 15.0044 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_15.00.a, (c0010, c0020, c0030, c0110), default: 0, interval: true}: {r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}

EBA description {r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}

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	c0110Amounts derecognised for capital purposes
0010Total › Financial assets held for trading	in rule	in rule	in rule	in rule
0041Total › Trading financial assets	in rule	in rule	in rule	in rule
0045Total › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule	in rule	in rule
0050Total › Financial assets designated at fair value through profit or loss	in rule	in rule	in rule	in rule
0091Total › Financial assets at fair value through other comprehensive income	in rule	in rule	in rule	in rule
0121Total › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule	in rule	in rule	in rule
0125Total › Non-trading non-derivative financial assets measured at fair value to equity	in rule	in rule	in rule	in rule
0131Total › Financial assets at amortised cost	in rule	in rule	in rule	in rule
0181Total › Non-trading non-derivative financial assets measured at a cost-based method	in rule	in rule	in rule	in rule
0184Total › Other non-trading non-derivative financial assets	in rule	in rule	in rule	in rule
0190Total	in rule	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

v1204_m

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 15672 · official

Regulation15

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 §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.
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 7.8(a)IFRS 9.Appendix A IFRS 9.4.1.4 IFRS 9.4.1.5 IFRS 7.8(h)IFRS 9.4.1.2A IFRS 7.8(f)IFRS 9.4.1.2 IFRS 7.42D(e)CRR art 4 1(61)CRR art 109

Controls39

39 other rules use at least one of these cells.

Other rules on the same cells

v3947_swarning33
with {tF_15.00.a, r*, default: null, interval: false}: {c0010-0030} >= 0
v0896_mwarning27
{c0020} + {c0030} <= {c0010}
v3945_swarning11
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
v23850_hwarning4
with{tF_15.00.a, (c0010, c0020, c0030, c0070, c0080, c0110), default: 0, interval: true}: {r0131} = {r0132} + {r0133}
v1188_mwarning3
{r0010} = sum(r0020-0040)
v1189_mwarning3
{r0050} = sum(r0060-0080)
v1190_mwarning3
{r0091} = sum(r0092-0094)
v1200_mwarning3
{r0041} = sum(r0042-0044)
v1201_mwarning3
{r0121} = sum(r0122-0124)
v1202_mwarning3
{r0125} = sum(r0126-0128)
v1203_mwarning3
{r0184} = sum(r0185-0187)
v23889_hwarning3
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0091} = {r0092} + {r0093} + {r0094}
v23890_hwarning3
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v23891_hwarning3
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0045} = {r0046} + {r0047} + {r0048}
v23892_hwarning3
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0050} = {r0060} + {r0070} + {r0080}
v23893_hwarning3
with{tF_15.00.a, c0010-0030, default: 0, interval: true}: {r0121} = {r0122} + {r0123} + {r0124}
v23894_hwarning3
with{tF_15.00.a, c0010-0030, default: 0, interval: true}: {r0125} = {r0126} + {r0127} + {r0128}
v23895_hwarning3
with{tF_15.00.a, c0010-0030, default: 0, interval: true}: {r0041} = {r0042} + {r0043} + {r0044}
v23896_hwarning3
with{tF_15.00.a, c0010-0030, default: 0, interval: true}: {r0181} = {r0200} + {r0182} + {r0183}
v23897_hwarning3
with{tF_15.00.a, c0010-0030, default: 0, interval: true}: {r0184} = {r0185} + {r0186} + {r0187}
v5121_mwarning3
{r0045} = sum(r0046-0048)
v0908_mwarning1
sum({F 15.00.a, r0190, ({c0010}, {c0080})}) <= {F 01.01, r0380, c0010}
v1191_mwarning1
{r0010} = sum(r0030-0040)
v1192_mwarning1
{r0041} = sum(r0043-0044)
v1193_mwarning1
{r0050} = sum(r0070-0080)

+ 14 more: see them lit in the grid of F 15.00.

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.