v23952_h

warningactivewithin F 15.0012 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_15.00.b, c0040-0060, default: 0, interval: true}: {r0125} = {r0126} + {r0127} + {r0128}

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 →

	c0040Carrying amount	c0050Of which securitizations	c0060Of which repurchase agreements
0125Total › Non-trading non-derivative financial assets measured at fair value to equity	in rule	in rule	in rule
0126Non-trading non-derivative financial assets measured at fair value to equity › Equity instruments	in rule	in rule	in rule
0127Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule	in rule	in rule
0128Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	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

v23952_h

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 13855 · official

Regulation3

From the rows and columns of the cells involved.

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 7.42D(e)

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v0911_mwarning12
{c0050} + {c0060} <= {c0040}
v1214_mwarning12
{r0125} = sum(r0126-0128)
v3949_swarning12
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}

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.