v3943_s

warningactivewithin F 14.00144 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0

EBA description with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0

Precondition p_350 (its meaning is not in the data yet)

Cells involved

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0010Level 1	c0020Level 2	c0030Level 3
0010ASSETS › Financial assets held for trading	in rule	in rule	in rule
0020Financial assets held for trading › Derivatives	in rule	in rule	in rule
0030Financial assets held for trading › Equity instruments	in rule	in rule	in rule
0040Financial assets held for trading › Debt securities	in rule	in rule	in rule
0050Financial assets held for trading › Loans and advances	in rule	in rule	in rule
0051ASSETS › Trading financial assets	in rule	in rule	in rule
0052Trading financial assets › Derivatives	in rule	in rule	in rule
0053Trading financial assets › Equity instruments	in rule	in rule	in rule
0054Trading financial assets › Debt securities	in rule	in rule	in rule
0055Trading financial assets › Loans and advances	in rule	in rule	in rule
0056ASSETS › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule	in rule
0057Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule	in rule	in rule
0058Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule	in rule	in rule
0059Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule	in rule	in rule
0060ASSETS › Financial assets designated at fair value through profit or loss	in rule	in rule	in rule
0070Financial assets designated at fair value through profit or loss › Equity instruments	in rule	in rule	in rule
0080Financial assets designated at fair value through profit or loss › Debt securities	in rule	in rule	in rule
0090Financial assets designated at fair value through profit or loss › Loans and advances	in rule	in rule	in rule
0101ASSETS › Financial assets at fair value through other comprehensive income	in rule	in rule	in rule
0102Financial assets at fair value through other comprehensive income › Equity instruments	in rule	in rule	in rule
0103Financial assets at fair value through other comprehensive income › Debt securities	in rule	in rule	in rule
0104Financial assets at fair value through other comprehensive income › Loans and advances	in rule	in rule	in rule
0121ASSETS › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule	in rule	in rule
0122Non-trading non-derivative financial assets measured at fair value through profit or loss › Equity instruments	in rule	in rule	in rule
0123Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule	in rule	in rule
0124Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule	in rule	in rule
0125ASSETS › 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
0140ASSETS › Derivatives – Hedge accounting	in rule	in rule	in rule
0150LIABILITIES › Financial liabilities held for trading	in rule	in rule	in rule
0160Financial liabilities held for trading › Derivatives	in rule	in rule	in rule
0170Financial liabilities held for trading › Short positions	in rule	in rule	in rule
0180Financial liabilities held for trading › Deposits	in rule	in rule	in rule
0190Financial liabilities held for trading › Debt securities issued	in rule	in rule	in rule
0200Financial liabilities held for trading › Other financial liabilities	in rule	in rule	in rule
0201LIABILITIES › Trading financial liabilities	in rule	in rule	in rule
0202Trading financial liabilities › Derivatives	in rule	in rule	in rule
0203Trading financial liabilities › Short positions	in rule	in rule	in rule
0204Trading financial liabilities › Deposits	in rule	in rule	in rule
0205Trading financial liabilities › Debt securities issued	in rule	in rule	in rule
0206Trading financial liabilities › Other financial liabilities	in rule	in rule	in rule
0210LIABILITIES › Financial liabilities designated at fair value through profit or loss	in rule	in rule	in rule
0220Financial liabilities designated at fair value through profit or loss › Deposits	in rule	in rule	in rule
0230Financial liabilities designated at fair value through profit or loss › Debt securities issued	in rule	in rule	in rule
0240Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule	in rule	in rule
0250LIABILITIES › Derivatives – Hedge accounting	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

v3943_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14452 · official

Regulation27

From the rows and columns of the cells involved.

Annex V Part 1 §22 F 14.00 r0140
‘Derivatives - Hedge accounting’ shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only where there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
Annex V Part 1 §26 F 14.00 r0250
‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
Annex V Part 1 §31 F 14.00 r0040, r0058, r0080, r0103
‘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 14.00 r0050, r0059, r0090, r0104
‘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 §36 F 14.00 r0180, r0220
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 14.00 r0190, r0230
‘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.

Show all (10)

Annex V Part 1 §38 F 14.00 r0200, r0240
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 14.00 r0200, r0240
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).
Annex V Part 1 §40 F 14.00 r0200, r0240
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 14.00 r0200, r0240
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.

Other acts

IFRS 7.8(a)IFRS 9.Appendix A IAS 32.11 IFRS 9.4.1.4 IFRS 9.4.1.5 IFRS 7.8(h)IFRS 9.4.1.2A IFRS 9.6.2.1 IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.BA.7(a)IFRS 9.BA.7(b)ECB/2013/33 Annex II Part 2(9)IFRS 13.76 IFRS 13.93(b)IFRS 13.81 IFRS 13.86

Controls77

77 other rules use at least one of these cells.

Other rules on the same cells

v0921_mwarning18
{r0150} = {r0160} + {r0170} + {r0180} + {r0190} + {r0200}
v5063_merror15
{r0051} = {r0052} + {r0053} + {r0054} + {r0055}
v0915_mwarning15
{r0010} = {r0020} + {r0030} + {r0040} + {r0050}
v23867_hwarning15
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0010} = {r0020} + {r0040} + {r0050} + {r0030}
v23868_hwarning15
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0051} = {r0052} + {r0054} + {r0055} + {r0053}
v5065_merror12
{r0056} = {r0057} + {r0058} + {r0059}
v5066_merror12
{r0101} = {r0102} + {r0103} + {r0104}
v5068_merror12
{r0121} = {r0122} + {r0123} + {r0124}
v0917_mwarning12
{r0060} = {r0070} + {r0080} + {r0090}
v0923_mwarning12
{r0210} = {r0220} + {r0230} + {r0240}
v23884_hwarning12
with{tF_14.00, c*, default: 0, interval: true}: {r0101} = {r0102} + {r0103} + {r0104}
v23885_hwarning12
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0121} = {r0122} + {r0123} + {r0124}
v23886_hwarning12
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0125} = {r0126} + {r0127} + {r0128}
v23887_hwarning12
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0056} = {r0057} + {r0058} + {r0059}
v23888_hwarning12
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0060} = {r0070} + {r0080} + {r0090}
v5070_mwarning12
{r0125} = {r0126} + {r0127} + {r0128}
v10867_mwarning8
({G 01.00,r0110,c0010}>={F 14.00,r0010,c0030}+{F 14.00,r0051,c0030}+{F 14.00,r0056,c0030}+{F 14.00,r0060,c0030}+{F 14.00,r0101,c0030}+{F 14.00,r0121,c0030}+{F 14.00,r0125,c0030}+{F 14.00,r0140,c0030})
v0924_mwarning3
sum({F 14.00, r0010, (c0010-0030)}) = {F 01.01, r0050, c0010}
v0925_mwarning3
sum({F 14.00, r0020, (c0010-0030)}) = {F 01.01, r0060, c0010}
v0926_mwarning3
sum({F 14.00, r0030, (c0010-0030)}) = {F 01.01, r0070, c0010}
v0927_mwarning3
sum({F 14.00, r0040, (c0010-0030)}) = {F 01.01, r0080, c0010}
v0928_mwarning3
sum({F 14.00, r0050, (c0010-0030)}) = {F 01.01, r0090, c0010}
v0929_mwarning3
sum({F 14.00, r0060, (c0010-0030)}) = {F 01.01, r0100, c0010}
v0930_mwarning3
sum({F 14.00, r0070, (c0010-0030)}) = {F 01.01, r0110, c0010}
v0931_mwarning3
sum({F 14.00, r0080, (c0010-0030)}) = {F 01.01, r0120, c0010}

+ 52 more: see them lit in the grid of F 14.00.

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.