v1218_m

warningactivewithin F 15.006 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_15.00.b, c0090, default: 0, interval: true}: {r0190} = {r0010} + {r0045} + {r0050} + {r0091} + {r0131}

EBA description {r0190} = {r0010} + {r0045} + {r0050} + {r0091} + {r0131}

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 →

	c0090Carrying amount of associated liabilities
0010Total › Financial assets held for trading	in rule
0045Total › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0050Total › Financial assets designated at fair value through profit or loss	in rule
0091Total › Financial assets at fair value through other comprehensive income	in rule
0131Total › Financial assets at amortised cost	in rule
0190Total	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

v1218_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 15682 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 15.00 c0090
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 §181 F 15.00 c0090
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.

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(f)

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v3948_swarning6
with {tF_15.00.b, c0090, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0045, r0046, r0047, r0048, r0050, r0060, r0070, r0080, r0091, r0092, r0093, r0094, r0131, r0132, r0133, r0190)} >= 0
v1207_mwarning1
{r0010} = sum(r0020-0040)
v1208_mwarning1
{r0050} = sum(r0060-0080)
v1209_mwarning1
{r0091} = sum(r0092-0094)
v23866_hwarning1
with{tF_15.00.b, c*, default: 0, interval: true}: {r0131} = {r0132} + {r0133}
v23946_hwarning1
with{tF_15.00.b, c*, default: 0, interval: true}: {r0091} = {r0092} + {r0093} + {r0094}
v23948_hwarning1
with{tF_15.00.b, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v23950_hwarning1
with{tF_15.00.b, c*, default: 0, interval: true}: {r0045} = {r0046} + {r0047} + {r0048}
v23951_hwarning1
with{tF_15.00.b, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0070} + {r0080}
v5123_mwarning1
{r0045} = sum(r0046-0048)

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.