v3944_s

warningactivewithin F 15.0040 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_15.00.a, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0045, r0046, r0047, r0048, r0050, r0060, r0070, r0080, r0091, r0092, r0093, r0094, r0131, r0132, r0133, r0190), c0070-0080} >= 0

EBA description with {tF_15.00.a, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0045, r0046, r0047, r0048, r0050, r0060, r0070, r0080, r0091, r0092, r0093, r0094, r0131, r0132, r0133, r0190), c0070-0080} >= 0

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 →

	c0070Principal amount outstanding of the original assets	c0080Carrying amount of assets still recognised [continuing involvement]
0010Total › Financial assets held for trading	in rule	in rule
0020Financial assets held for trading › Equity instruments	in rule	in rule
0030Financial assets held for trading › Debt securities	in rule	in rule
0040Financial assets held for trading › Loans and advances	in rule	in rule
0045Total › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule
0046Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule	in rule
0047Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule	in rule
0048Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule	in rule
0050Total › Financial assets designated at fair value through profit or loss	in rule	in rule
0060Financial assets designated at fair value through profit or loss › Equity instruments	in rule	in rule
0070Financial assets designated at fair value through profit or loss › Debt securities	in rule	in rule
0080Financial assets designated at fair value through profit or loss › Loans and advances	in rule	in rule
0091Total › Financial assets at fair value through other comprehensive income	in rule	in rule
0092Financial assets at fair value through other comprehensive income › Equity instruments	in rule	in rule
0093Financial assets at fair value through other comprehensive income › Debt securities	in rule	in rule
0094Financial assets at fair value through other comprehensive income › Loans and advances	in rule	in rule
0131Total › Financial assets at amortised cost	in rule	in rule
0132Financial assets at amortised cost › Debt securities	in rule	in rule
0133Financial assets at amortised cost › Loans and advances	in rule	in rule
0190Total	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

v3944_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 14682 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 15.00 r0030, r0047, r0070, r0093, r0132
‘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 15.00 r0040, r0048, r0080, r0094, r0133
‘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.

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 7.8(f)IFRS 9.4.1.2 IFRS 7.42D(f)

Controls29

29 other rules use at least one of these cells.

Other rules on the same cells

v1206_mwarning12
{r0190} = {r0010} + {r0045} + {r0050} + {r0091} + {r0131}
v1188_mwarning8
{r0010} = sum(r0020-0040)
v1189_mwarning8
{r0050} = sum(r0060-0080)
v1190_mwarning8
{r0091} = sum(r0092-0094)
v23889_hwarning8
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0091} = {r0092} + {r0093} + {r0094}
v23890_hwarning8
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v23891_hwarning8
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0045} = {r0046} + {r0047} + {r0048}
v23892_hwarning8
with{tF_15.00.a, c0010-0080, default: 0, interval: true}: {r0050} = {r0060} + {r0070} + {r0080}
v5121_mwarning8
{r0045} = sum(r0046-0048)
v23850_hwarning6
with{tF_15.00.a, (c0010, c0020, c0030, c0070, c0080, c0110), default: 0, interval: true}: {r0131} = {r0132} + {r0133}
v5059_merror1
sum({F 15.00.a, r0046, ({c0010}, {c0080})}) <= {F 01.01, r0097, c0010}
v5060_merror1
sum({F 15.00.a, r0047, ({c0010}, {c0080})}) <= {F 01.01, r0098, c0010}
v5061_merror1
sum({F 15.00.a, r0048, ({c0010}, {c0080})}) <= {F 01.01, r0099, c0010}
v0897_mwarning1
sum({F 15.00.a, r0020, ({c0010}, {c0080})}) <= {F 01.01, r0070, c0010}
v0898_mwarning1
sum({F 15.00.a, r0030, ({c0010}, {c0080})}) <= {F 01.01, r0080, c0010}
v0899_mwarning1
sum({F 15.00.a, r0040, ({c0010}, {c0080})}) <= {F 01.01, r0090, c0010}
v0900_mwarning1
sum({F 15.00.a, r0060, ({c0010}, {c0080})}) <= {F 01.01, r0110, c0010}
v0901_mwarning1
sum({F 15.00.a, r0070, ({c0010}, {c0080})}) <= {F 01.01, r0120, c0010}
v0902_mwarning1
sum({F 15.00.a, r0080, ({c0010}, {c0080})}) <= {F 01.01, r0130, c0010}
v0903_mwarning1
sum({F 15.00.a, r0092, ({c0010}, {c0080})}) <= {F 01.01, r0142, c0010}
v0904_mwarning1
sum({F 15.00.a, r0093, ({c0010}, {c0080})}) <= {F 01.01, r0143, c0010}
v0905_mwarning1
sum({F 15.00.a, r0094, ({c0010}, {c0080})}) <= {F 01.01, r0144, c0010}
v0906_mwarning1
sum({F 15.00.a, r0132, ({c0010}, {c0080})}) <= {F 01.01, r0182, c0010}
v0907_mwarning1
sum({F 15.00.a, r0133, ({c0010}, {c0080})}) <= {F 01.01, r0183, c0010}
v0908_mwarning1
sum({F 15.00.a, r0190, ({c0010}, {c0080})}) <= {F 01.01, r0380, c0010}

+ 4 more: see them lit in the grid of F 15.00.

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.