v2853_m

error · blockingactivecross-template · F 10.00 ↔ F 11.01 ↔ F 11.029 cells · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_32.04.a, r0030, c0010} <= sum ({tF_10.00, r0300-0320, c0020}) + sum ({tF_11.01, r0510-0530, c0020}) + sum ({tF_11.02, r0240-0260, c0007})

EBA description {F 32.04.a, r0030, c0010} <= sum({F 10.00, c0020, (r0300-0320)}) + sum({F 11.01, c0020, (r0510-0530)}) + sum({F 11.02, c0007, (r0240-0260)})

Precondition p_469 (its meaning is not in the data yet)

Cells involved

F 10.00 Derivatives: Trading and economic hedges

Open template →

	c0020Financial liabilities Held for trading and trading
0300Derivatives › OTC - credit institutions	in rule
0310Derivatives › OTC - other financial corporations	in rule
0320Derivatives › OTC - rest	in rule

F 11.01 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

Open template →

	c0020Liabilities
0510Derivatives-Hedge accounting › OTC - credit institutions	in rule
0520Derivatives-Hedge accounting › OTC - other financial corporations	in rule
0530Derivatives-Hedge accounting › OTC - rest	in rule

F 11.02 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

Open template →

	c0007Liabilities
0240Derivatives - Hedge Accounting › OTC - credit institutions	in rule
0250Derivatives - Hedge Accounting › OTC - other financial corporations	in rule
0260Derivatives - Hedge Accounting › OTC - rest	in rule

Cells outside this release's templates (1)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

F_32.04.a r0030 c0010 · datapoint 42169

Scope by module

Module	Severity	Status	From
AE 1.2.0, FINREP9 3.1.0	error	active	2023-06-30
AE 1.3.0, FINREP9 3.2.0	error	active	2024-12-31
AE 1.4.0, FINREP9 3.3.0	error	active	2026-03-31
AE 1.4.0, FINREP9DP 1.0.0	warning	active	2026-03-31
AE 1.4.0, FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v2853_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2023-06-30
Source: DPM 2.0 4.4 · operation 917 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 10.00 r0300, r0310 · F 11.01 r0510, r0520
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 1 §44 F 10.00 r0300, r0310, r0320 · F 11.01 r0510, r0520, r0530
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.
Annex V Part 2 §120 F 10.00 c0020 · F 11.01 c0020
For the purpose of templates 10 and 11, derivatives shall be considered either as hedging derivatives where they are used in a qualifying hedging relationship in accordance with IFRS or with the applicable national GAAP under BAD, or as held for trading in other cases.
Annex V Part 2 §131 F 10.00 c0020 · F 11.01 c0020
Under IFRS, the ‘carrying amount’ for all derivatives (hedging or trading) shall be the fair value. Derivatives with a positive fair value (above zero) shall be ‘financial assets’ and derivatives with a negative fair value (below zero) shall be ‘financial liabilities’. The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’). At the date of initial recognition, a derivative shall be classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value. After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’). The carrying amount of hedging derivatives shall be their entire fair value, including, where applicable, the components of this fair value that are not designated as hedging instruments.
Annex V Part 2 §141 F 10.00 r0300, r0310, r0320 · F 11.01 r0510, r0520, r0530
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparties using the following categories: (a) ‘credit institutions’; (b) ‘other financial corporations’; (c) ‘rest’ comprising all other counterparties.
Annex V Part 2 §142 F 10.00 r0300 · F 11.01 r0510
All OTC derivatives, irrespective of the type of risk to which they are related, shall be broken down by those counterparties.

Other acts

IFRS 9.BA.7(a)IFRS 7.24A

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v0869_merror3
{r0510} + {r0520} + {r0530} <= {r0500}
v0853_mwarning3
with {tF_10.00, r*, default: 0, interval: false}: if ( {c0030} != 0 ) then ( {c0010} != 0 or {c0020} != 0 ) endif
v0854_mwarning3
{r0290} >= {r0300} + {r0310} + {r0320}
v10724_mwarning3
if ({c0010} != 0 or {c0020} != 0) then {c0030} != 0
v1708_mwarning3
{r0230} >= sum(r0240-0260)
v3931_swarning3
with {tF_10.00, r*, default: null, interval: false}: {(c0010, c0020, c0022, c0025, c0030)} >= 0
v3933_swarning3
with {tF_11.01, r*, default: null, interval: false}: {c0010-0030} >= 0
v3935_swarning3
with {tF_11.02, r*, default: null, interval: false}: {(c0005, c0006, c0007, c0008, c0010, c0011, c0030, c0040)} >= 0
v1709_mwarning1
{r0250} <= {r0230}
v1710_mwarning1
{r0260} <= {r0230}

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.