What it is
- Type
- Validation rule · within one template, specific check
- Release
- FINREP 4.4 validation · reported from 2024-12-31
- Source
- DPM 2.0 4.4 · operation 10907 · official
Regulation10
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 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 §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.
Annex V Part 2 §183 F 15.00 c0060
‘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 c0060
‘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 9.4.1.2IFRS 7.42D(e)IFRS 7.42D(f)
Controls5
5 other rules use at least one of these cells.
Other rules on the same cells
v0911_mwarning9
{c0050} + {c0060} <= {c0040}
v3949_swarning9
with {tF_15.00.b, r*, default: null, interval: false}: {c0040-0060} >= 0
v1216_mwarning3
{r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}
v3948_swarning3
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
v1218_mwarning1
{r0190} = {r0010} + {r0045} + {r0050} + {r0091} + {r0131}
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.