v23850_h

warningactivewithin F 15.0018 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_15.00.a, (c0010, c0020, c0030, c0070, c0080, c0110), default: 0, interval: true}: {r0131} = {r0132} + {r0133}

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	c0070Principal amount outstanding of the original assets	c0080Carrying amount of assets still recognised [continuing involvement]	c0110Amounts derecognised for capital purposes
0131Total › Financial assets at amortised cost	in rule	in rule	in rule	in rule	in rule	in rule
0132Financial assets at amortised cost › Debt securities	in rule	in rule	in rule	in rule	in rule	in rule
0133Financial assets at amortised cost › Loans and advances	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	active	2024-12-31
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

v23850_h

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 10891 · official

Regulation12

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 1 §31 F 15.00 r0132
‘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 r0133
‘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.
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(f)IFRS 9.4.1.2 IFRS 7.42D(e)CRR art 4 1(61)IFRS 7.42D(f)CRR art 109

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v0896_mwarning9
{c0020} + {c0030} <= {c0010}
v3947_swarning9
with {tF_15.00.a, r*, default: null, interval: false}: {c0010-0030} >= 0
v3944_swarning6
with {tF_15.00.a, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0045, r0046, r0047, r0048, r0050, r0060, r0070, r0080, r0091, r0092, r0093, r0094, r0131, r0132, r0133, r0190), c0070-0080} >= 0
v1204_mwarning4
{r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}
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
v0906_mwarning2
sum({F 15.00.a, r0132, ({c0010}, {c0080})}) <= {F 01.01, r0182, c0010}
v0907_mwarning2
sum({F 15.00.a, r0133, ({c0010}, {c0080})}) <= {F 01.01, r0183, c0010}
v1206_mwarning2
{r0190} = {r0010} + {r0045} + {r0050} + {r0091} + {r0131}
v5011_mwarning2
{F 15.00.a, r0131, c0010} + {F 15.00.a, r0131, c0080} <= {F 01.01, r0181, 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.