v3926_s

error · blockingactivewithin F 08.029 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_08.02, default: null, interval: false}: {r*, c*} >= 0

EBA description with {tF_08.02, default: null, interval: false}: {r*, c*} >= 0

Precondition p_322 (its meaning is not in the data yet)

Cells involved

F 08.02 Subordinated liabilities

Open template →

	c0010Designated at fair value through profit or loss	c0020At amortized cost	c0030At a cost-based method
0010Deposits	in rule	in rule	in rule
0020Debt securities issued	in rule	in rule	in rule
0030Subordinated financial liabilities	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v3926_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1367 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §36 F 08.02 r0010
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §37 F 08.02 r0020
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 2 §99 F 08.02 r0030
‘Subordinated financial liabilities’ issued shall be treated in the same way as other financial liabilities incurred. Subordinated liabilities issued in the form of securities shall be classified as ‘Debt securities issued’ and subordinated liabilities in the form of deposits are classified as ‘Deposits’.
Annex V Part 2 §100 F 08.02 r0030
Template 8.2 shall include the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that shall be subordinated debt, as determined in Table of Part 2 of Annex II to the ECB BSI Regulation, classified by accounting portfolios. ‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied.

Other acts

ECB/2013/33 Annex II Part 2(9)IFRS 7.8(e)IFRS 9.4.2.2 IFRS 9.4.3.5 IFRS 7.8(g)IFRS 9.4.2.1

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v1304_merror1
{F 08.02, r0010, c0010} <= {F 01.02, r0080, c0010}
v1305_merror1
{F 08.02, r0020, c0010} <= {F 01.02, r0090, c0010}
v1306_merror1
{F 08.02, r0030, c0010} <= {F 01.02, r0070, c0010}
v1307_merror1
{F 08.02, r0010, c0020} <= {F 01.02, r0120, c0010}
v1308_merror1
{F 08.02, r0020, c0020} <= {F 01.02, r0130, c0010}
v1309_merror1
{F 08.02, r0030, c0020} <= {F 01.02, r0110, c0010}
v1310_merror1
{F 08.02, r0010, c0030} <= {F 01.02, r0142, c0010}
v1311_merror1
{F 08.02, r0020, c0030} <= {F 01.02, r0143, c0010}
v1312_merror1
{F 08.02, r0030, c0030} <= {F 01.02, r0141, 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.