v3948_s

warningactivewithin F 15.0020 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_15.00.b, c0090, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0045, r0046, r0047, r0048, r0050, r0060, r0070, r0080, r0091, r0092, r0093, r0094, r0131, r0132, r0133, r0190)} >= 0

EBA description with {tF_15.00.b, c0090, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0045, r0046, r0047, r0048, r0050, r0060, r0070, r0080, r0091, r0092, r0093, r0094, r0131, r0132, r0133, 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 →

	c0090Carrying amount of associated liabilities
0010Total › Financial assets held for trading	in rule
0020Financial assets held for trading › Equity instruments	in rule
0030Financial assets held for trading › Debt securities	in rule
0040Financial assets held for trading › Loans and advances	in rule
0045Total › Non-trading financial assets mandatorily at fair value through profit or loss	in rule
0046Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	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
0060Financial assets designated at fair value through profit or loss › Equity instruments	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
0092Financial assets at fair value through other comprehensive income › Equity instruments	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
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
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

v3948_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 14451 · official

Regulation14

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 15.00 c0090
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
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 §181 F 15.00 c0090
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.

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)

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v1218_mwarning6
{r0190} = {r0010} + {r0045} + {r0050} + {r0091} + {r0131}
v1207_mwarning4
{r0010} = sum(r0020-0040)
v1208_mwarning4
{r0050} = sum(r0060-0080)
v1209_mwarning4
{r0091} = sum(r0092-0094)
v23946_hwarning4
with{tF_15.00.b, c*, default: 0, interval: true}: {r0091} = {r0092} + {r0093} + {r0094}
v23948_hwarning4
with{tF_15.00.b, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0030} + {r0040}
v23950_hwarning4
with{tF_15.00.b, c*, default: 0, interval: true}: {r0045} = {r0046} + {r0047} + {r0048}
v23951_hwarning4
with{tF_15.00.b, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0070} + {r0080}
v5123_mwarning4
{r0045} = sum(r0046-0048)
v23866_hwarning3
with{tF_15.00.b, c*, default: 0, interval: true}: {r0131} = {r0132} + {r0133}

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.