v3959_s

warningnot activewithin F 17.0339 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_17.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0061, r0062, r0063, r0064, r0065, r0066, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0143, r0144, r0150, r0170, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0245, r0250, r0260, r0270, r0280, r0390)} >= 0

EBA description with {tF_17.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0061, r0062, r0063, r0064, r0065, r0066, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0143, r0144, r0150, r0170, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0245, r0250, r0260, r0270, r0280, r0390)} >= 0

Precondition p_368 (its meaning is not in the data yet)

Cells involved

F 17.03 Reconciliation between IFRS and CRR scope of consolidation: Liabilities

Open template →

	c0010Accounting scope of consolidation [carrying amount]
0010Total liabilities › Financial liabilities held for trading	in rule
0020Financial liabilities held for trading › Derivatives	in rule
0030Financial liabilities held for trading › Short positions	in rule
0040Financial liabilities held for trading › Deposits	in rule
0050Financial liabilities held for trading › Debt securities issued	in rule
0060Financial liabilities held for trading › Other financial liabilities	in rule
0061Total liabilities › Trading financial liabilities	in rule
0062Trading financial liabilities › Derivatives	in rule
0063Trading financial liabilities › Short positions	in rule
0064Trading financial liabilities › Deposits	in rule
0065Trading financial liabilities › Debt securities issued	in rule
0066Trading financial liabilities › Other financial liabilities	in rule
0070Total liabilities › Financial liabilities designated at fair value through profit or loss	in rule
0080Financial liabilities designated at fair value through profit or loss › Deposits	in rule
0090Financial liabilities designated at fair value through profit or loss › Debt securities issued	in rule
0100Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule
0110Total liabilities › Financial liabilities measured at amortised cost	in rule
0120Financial liabilities measured at amortised cost › Deposits	in rule
0130Financial liabilities measured at amortised cost › Debt securities issued	in rule
0140Financial liabilities measured at amortised cost › Other financial liabilities	in rule
0141Total liabilities › Non-trading non-derivative financial liabilities measured at a cost-based method	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule
0143Non-trading non-derivative financial liabilities measured at a cost-based method › Debt securities issued	in rule
0144Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	in rule
0150Total liabilities › Derivatives – Hedge accounting	in rule
0170Total liabilities › Liabilities under reinsurance and insurance contracts	in rule
0180Total liabilities › Provisions	in rule
0190Total liabilities › Tax liabilities	in rule
0200Tax liabilities › Current tax liabilities	in rule
0210Tax liabilities › Deferred tax liabilities	in rule
0220Total liabilities › Share capital repayable on demand	in rule
0230Total liabilities › Other liabilities	in rule
0240Total liabilities › Liabilities included in disposal groups classified as held for sale	in rule
0245Total liabilities › Haircuts for trading liabilities valued at fair value	in rule
0250Total equity and total liabilities › Total liabilities	in rule
0260Total equity › Capital	in rule
0270Total equity › Share premium	in rule
0280Total equity › Equity instruments issued other than capital	in rule
0390Total equity and total liabilities	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	not active	2026-03-31
FINREP9DP 1.0.0	warning	not active	2026-03-31
FINREP9DP 1.1.0	warning	not active	2026-03-31

VALIDATION RULE

v3959_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 14439 · official

Regulation43

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 17.03 r0150
‘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 §27 F 17.03 c0010
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 §36 F 17.03 r0040, r0080, r0120
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 17.03 r0050, r0090, r0130
‘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 1 §38 F 17.03 r0060, r0100, r0140
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Annex V Part 1 §39 F 17.03 r0060, r0100, r0140
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)).

Show all (15)

Annex V Part 1 §40 F 17.03 r0060, r0100, r0140
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 17.03 r0060, r0100, r0140
‘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.
Annex V Part 2 §12 F 17.03 r0220
‘Share capital repayable on demand’ shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity. Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Annex V Part 2 §13 F 17.03 r0230
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
Annex V Part 2 §14 F 17.03 r0240
‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.
Annex V Part 2 §18 F 17.03 r0280
‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent).
Annex V Part 2 §19 F 17.03 r0280
‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
Annex V Part 2 §209 F 17.03 c0010
‘Accounting scope of consolidation’ shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation, that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations. Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.
Annex V Part 2 §212 F 17.03 r0170
‘Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.

Other acts

IFRS 7.8(e)IFRS 9.BA.6 IFRS 9.Appendix A IFRS 9.4.2.1(a)IFRS 9.BA.7(a)IFRS 9.BA.7(b)ECB/2013/33 Annex II Part 2(9)IFRS 9.4.2.2 IFRS 7.8(g)IFRS 9.4.2.1 IFRS 9.6.2.1IFRS 4 · not in the textIAS 37.10 IAS 1.54(l)IAS 1.54(n)IAS 1.54(o)IAS 12.5 CRR art 4 1(108)IAS 32.IE33 IFRIC 2 IAS 1.54(p)IFRS 5.38 IAS 1.9(b)IAS 1.IG6 IAS 1.54(r)BAD art 22 IAS 1.78(e)CRR art 4 1(124)

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v1133_mwarning14
{r0250} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0220} + {r0230} + {r0240} + {r0245}
v1130_mwarning6
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v1769_mwarning6
{r0061} = {r0062} + {r0063} + {r0064} + {r0065} + {r0066}
v1131_mwarning4
{r0070} = {r0080} + {r0090} + {r0100}
v1132_mwarning4
{r0110} = {r0120} + {r0130} + {r0140}
v1770_mwarning4
{r0141} = {r0142} + {r0143} + {r0144}
v1134_mwarning3
{r0380} = {r0260} + {r0270} + {r0280} + {r0290} + {r0300} + {r0310} + {r0320} + {r0325} + {r0330} + {r0335} + {r0340} + {r0350} + {r0360} + {r0370}
v5148_mwarning3
{r0190} = {r0200} + {r0210}
v89794_hwarning3
with{tF_17.03, c0010, default: 0, interval: true}: {r0190} = {r0210} + {r0200}
v1135_mwarning2
{r0390} = {r0250} + {r0380}
v23835_hwarning2
with{tF_17.03, c0010, default: 0, interval: true}: {r0390} = {r0250} + {r0380}

Interpretation1

2014_1204

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.