v23877_h

warningactivewithin F 04.065 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_04.06, c0010, default: 0, interval: true}: {r0190} = {r0005} + {r0060} + {r0120} + {r0010}

Precondition p_297 (its meaning is not in the data yet)

Cells involved

F 04.06 Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

Open template →

	c0010Carrying amount
0005Derivatives	in rule
0010Equity instruments	in rule
0060Debt securities	in rule
0120Loans and advances	in rule
0190Trading financial assets	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

v23877_h

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 10918 · official

Regulation12

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 1 §17 F 04.06 r0005, r0190
‘Trading financial assets’ includes all financial assets classified as trading under the relevant national GAAP based on BAD. Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets. That classification shall also apply to derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.
Annex V Part 1 §27 F 04.06 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 §28 F 04.06 c0010
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Annex V Part 1 §31 F 04.06 r0060
‘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 04.06 r0120
‘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 1 §44 F 04.06 r0010, r0060, r0120
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.

Show all (7)

Annex V Part 2 §68 F 04.06 r0005
Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair value as well as instruments measured at cost-based methods or LOCOM.

Other acts

CRR Annex II ECB/2013/33 Annex II Part 2(4)ECB/2013/33 Annex II Part 2(5)BAD art 32 BAD art 33

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v3908_swarning5
with {tF_04.06, default: null, interval: false}: {r*, c0010} >= 0
v5033_merror1
{r0060} = sum(r0070-0110)
v5034_merror1
{r0120} = sum(r0130-0180)
v5126_merror1
{r0010} >= {r0030} + {r0040} + {r0050}
v23378_hwarning1
with{default: 0, interval: true}: {tF_04.06, r0120, c0010} = {tF_20.01, r0095, c0010} + {tF_20.01, r0095, c0020}
v23386_hwarning1
with{default: 0, interval: true}: {tF_04.06, r0005, c0010} = {tF_20.01, r0092, c0010} + {tF_20.01, r0092, c0020}
v23390_hwarning1
with{default: 0, interval: true}: {tF_04.06, r0010, c0010} = {tF_20.01, r0093, c0010} + {tF_20.01, r0093, c0020}
v23397_hwarning1
with{default: 0, interval: true}: {tF_04.06, r0060, c0010} = {tF_20.01, r0094, c0010} + {tF_20.01, r0094, c0020}
v23404_hwarning1
with{default: 0, interval: true}: {tF_04.06, r0190, c0010} = {tF_20.01, r0091, c0010} + {tF_20.01, r0091, c0020}
v5332_mwarning1
{F 04.01, r0005, c0010} + {F 04.06, r0005, c0010} = sum({F 20.04, r0010, c0011, (sNNN)})
v5333_mwarning1
{F 04.01, r0010, c0010} + {F 04.06, r0010, c0010} = sum({F 20.04, r0040, c0011, (sNNN)})
v5337_mwarning1
{F 04.01, r0060, c0010} + {F 04.06, r0060, c0010} = sum({F 20.04, r0080, c0011, (sNNN)})
v5343_mwarning1
{F 04.01, r0120, c0010} + {F 04.06, r0120, c0010} = sum({F 20.04, r0140, c0011, (sNNN)})

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.