v3945_s

warningactivewithin F 15.0031 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_15.00.a, c0110, default: null, interval: false}: {(r0010, r0030, r0040, r0041, r0043, r0044, r0045, r0047, r0048, r0050, r0070, r0080, r0091, r0093, r0094, r0121, r0123, r0124, r0125, r0127, r0128, r0131, r0132, r0133, r0181, r0182, r0183, r0184, r0186, r0187, r0190)} >= 0

EBA description with {tF_15.00.a, c0110, default: null, interval: false}: {(r0010, r0030, r0040, r0041, r0043, r0044, r0045, r0047, r0048, r0050, r0070, r0080, r0091, r0093, r0094, r0121, r0123, r0124, r0125, r0127, r0128, r0131, r0132, r0133, r0181, r0182, r0183, r0184, r0186, r0187, r0190)} >= 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 →

	c0110Amounts derecognised for capital purposes
0010Total › Financial assets held for trading	in rule
0030Financial assets held for trading › Debt securities	in rule
0040Financial assets held for trading › Loans and advances	in rule
0041Total › Trading financial assets	in rule
0043Trading financial assets › Debt securities	in rule
0044Trading financial assets › Loans and advances	in rule
0045Total › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0047Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule
0048Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule
0050Total › Financial assets designated at fair value through profit or loss	in rule
0070Financial assets designated at fair value through profit or loss › Debt securities	in rule
0080Financial assets designated at fair value through profit or loss › Loans and advances	in rule
0091Total › Financial assets at fair value through other comprehensive income	in rule
0093Financial assets at fair value through other comprehensive income › Debt securities	in rule
0094Financial assets at fair value through other comprehensive income › Loans and advances	in rule
0121Total › Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule
0123Non-trading non-derivative financial assets measured at fair value through profit or loss › Debt securities	in rule
0124Non-trading non-derivative financial assets measured at fair value through profit or loss › Loans and advances	in rule
0125Total › Non-trading non-derivative financial assets measured at fair value to equity	in rule
0127Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule
0128Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule
0131Total › Financial assets at amortised cost	in rule
0132Financial assets at amortised cost › Debt securities	in rule
0133Financial assets at amortised cost › Loans and advances	in rule
0181Total › Non-trading non-derivative financial assets measured at a cost-based method	in rule
0182Non-trading non-derivative financial assets measured at a cost-based method › Debt securities	in rule
0183Non-trading non-derivative financial assets measured at a cost-based method › Loans and advances	in rule
0184Total › Other non-trading non-derivative financial assets	in rule
0186Other non-trading non-derivative financial assets › Debt securities	in rule
0187Other non-trading non-derivative financial assets › Loans and advances	in rule
0190Total	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

v3945_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 14683 · 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.
Annex V Part 2 §182 F 15.00 c0110
The column ‘Amounts derecognised for capital purposes’ shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 CRR.

Other acts

IFRS 7.8(a)IFRS 9.Appendix A 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 CRR art 109

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v1204_mwarning11
{r0190} = {r0010} + {r0041} + {r0045} + {r0050} + {r0091} + {r0121} + {r0125} + {r0131} + {r0181} + {r0184}
v1191_mwarning3
{r0010} = sum(r0030-0040)
v1192_mwarning3
{r0041} = sum(r0043-0044)
v1193_mwarning3
{r0050} = sum(r0070-0080)
v1194_mwarning3
{r0091} = {r0093} + {r0094}
v1195_mwarning3
{r0121} = sum(r0123-0124)
v1196_mwarning3
{r0125} = sum(r0127-0128)
v1197_mwarning3
{r0184} = sum(r0186-0187)
v23850_hwarning3
with{tF_15.00.a, (c0010, c0020, c0030, c0070, c0080, c0110), default: 0, interval: true}: {r0131} = {r0132} + {r0133}
v5122_mwarning3
{r0045} = {r0047} + {r0048}

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.