v3961_s

warningnot activewithin F 20.0264 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.02, c*, 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, r0215, r0220)} >= 0

EBA description with {tF_20.02, c*, 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, r0215, r0220)} >= 0

Precondition p_403 (its meaning is not in the data yet)

Cells involved

F 20.02 Geographical breakdown of liabilities by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0010Financial liabilities held for trading	in rule	in rule
0020Financial liabilities held for trading › Derivatives	in rule	in rule
0030Financial liabilities held for trading › Short positions	in rule	in rule
0040Financial liabilities held for trading › Deposits	in rule	in rule
0050Financial liabilities held for trading › Debt securities issued	in rule	in rule
0060Financial liabilities held for trading › Other financial liabilities	in rule	in rule
0061Trading financial liabilities	in rule	in rule
0062Trading financial liabilities › Derivatives held for trading	in rule	in rule
0063Trading financial liabilities › Short positions	in rule	in rule
0064Trading financial liabilities › Deposits	in rule	in rule
0065Trading financial liabilities › Debt securities issued	in rule	in rule
0066Trading financial liabilities › Other financial liabilities	in rule	in rule
0070Financial liabilities designated at fair value through profit or loss	in rule	in rule
0080Financial liabilities designated at fair value through profit or loss › Deposits	in rule	in rule
0090Financial liabilities designated at fair value through profit or loss › Debt securities issued	in rule	in rule
0100Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule	in rule
0110Financial liabilities measured at amortised cost	in rule	in rule
0120Financial liabilities measured at amortised cost › Deposits	in rule	in rule
0130Financial liabilities measured at amortised cost › Debt securities issued	in rule	in rule
0140Financial liabilities measured at amortised cost › Other financial liabilities	in rule	in rule
0141Non-trading non-derivative financial liabilities measured at a cost-based method	in rule	in rule
0142Non-trading non-derivative financial liabilities measured at a cost-based method › Deposits	in rule	in rule
0143Non-trading non-derivative financial liabilities measured at a cost-based method › Debt securities issued	in rule	in rule
0144Non-trading non-derivative financial liabilities measured at a cost-based method › Other financial liabilities	in rule	in rule
0150Derivatives – Hedge accounting	in rule	in rule
0170Provisions	in rule	in rule
0180Tax liabilities	in rule	in rule
0190Share capital repayable on demand	in rule	in rule
0200Other liabilities	in rule	in rule
0210Liabilities included in disposal groups classified as held for sale	in rule	in rule
0215Haircuts for trading liabilities valued at fair value	in rule	in rule
0220LIABILITIES	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	not active	2024-12-31
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

v3961_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 11282 · official

Regulation33

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 20.02 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 20.02 c0010, c0020
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 20.02 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 20.02 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 20.02 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 20.02 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 (12)

Annex V Part 1 §40 F 20.02 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 20.02 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 20.02 r0190
‘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 20.02 r0200
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 20.02 r0210
‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.
Annex V Part 2 §270 F 20.02 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

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 9.6.2.1 IAS 37.10 IAS 1.54(l)IAS 1.54(n)IAS 1.54(o)IAS 32.IE33 IFRIC 2 IAS 1.54(p)IFRS 5.38 IAS 1.9(b)IAS 1.IG6

Controls44

44 other rules use at least one of these cells.

Other rules on the same cells

v23438_hwarning42
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v903496_hwarning40
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v0957_mwarning26
{r0220} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200} + {r0210} + {r0215}
v0954_mwarning12
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060}
v5098_mwarning12
{r0061} = sum(r0062-0066)
v6062_mwarning10
sum({F 20.06, r0070, c0010, (sNNN)}) = {F 20.02, r0040, c0010} + {F 20.02, r0040, c0020} + {F 20.02, r0064, c0010} + {F 20.02, r0064, c0020} + {F 20.02, r0080, c0010} + {F 20.02, r0080, c0020} + {F 20.02, r0120, c0010} + {F 20.02, r0120, c0020} + {F 20.02, r0142, c0010} + {F 20.02, r0142, c0020}
v0955_mwarning8
{r0070} = {r0080} + {r0090} + {r0100}
v0956_mwarning8
{r0110} = {r0120} + {r0130} + {r0140}
v5099_mwarning8
{r0141} = sum(r0142-0144)
v6060_mwarning6
sum({F 20.06, r0010, c0010, (sNNN)}) = {F 20.02, r0020, c0010} + {F 20.02, r0020, c0020} + {F 20.02, r0062, c0010} + {F 20.02, r0062, c0020} + {F 20.02, r0150, c0010} + {F 20.02, r0150, c0020}
v6061_mwarning4
sum({F 20.06, r0040, c0010, (sNNN)}) = {F 20.02, r0030, c0010} + {F 20.02, r0030, c0020} + {F 20.02, r0063, c0010} + {F 20.02, r0063, c0020}
v0975_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0976_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0977_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0978_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v0979_hwarning2
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v23411_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0010, c0010} = {tF_20.02, r0020, c0010} + {tF_20.02, r0020, c0020}
v23412_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0010, c0034} = {tF_20.02, r0062, c0010} + {tF_20.02, r0062, c0020}
v23413_hwarning2
with{default: 0, interval: true}: {tF_11.01, r0500, c0020} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}
v23414_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0050, c0010} = {tF_20.02, r0040, c0010} + {tF_20.02, r0040, c0020}
v23415_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0050, c0034} = {tF_20.02, r0064, c0010} + {tF_20.02, r0064, c0020}
v23416_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0050, c0020} = {tF_20.02, r0080, c0010} + {tF_20.02, r0080, c0020}
v23417_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0050, c0030} = {tF_20.02, r0120, c0010} + {tF_20.02, r0120, c0020}
v23418_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0050, c0035} = {tF_20.02, r0142, c0010} + {tF_20.02, r0142, c0020}
v23419_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0020} = {tF_20.02, r0070, c0010} + {tF_20.02, r0070, c0020}

+ 19 more: see them lit in the grid of F 20.02.

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.