v3967_s

warningactivewithin F 20.0613 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.06, default: null, interval: false}: {r*, c0010} >= 0

EBA description with {tF_20.06, default: null, interval: false}: {r*, c0010} >= 0

Precondition p_409 (its meaning is not in the data yet)

Cells involved

F 20.06 Geographical breakdown of liabilities by residence of the counterparty

Open template →

	c0010Carrying amount
0010Derivatives	in rule
0020Derivatives › Of which: credit institutions	in rule
0030Derivatives › Of which: other financial corporations	in rule
0040Short positions	in rule
0050Short positions › Of which: credit institutions	in rule
0060Short positions › Of which: other financial corporations	in rule
0070Deposits	in rule
0080Deposits › Central banks	in rule
0090Deposits › General governments	in rule
0100Deposits › Credit institutions	in rule
0110Deposits › Other financial corporations	in rule
0120Deposits › Non-financial corporations	in rule
0130Deposits › Households	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

v3967_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 20869 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 20.06 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 20.06 r0070
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 §42 F 20.06 r0020, r0030, r0050, r0060, r0080, r0090, r0100, r0110, r0120, r0130
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 1 §44 F 20.06 r0010, r0040
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §271 F 20.06 c0010
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty as defined in paragraph 43of Part 1 of this Annex. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures. Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
Annex V Part 2 §272 F 20.06 r0010
‘Derivatives’ shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.

Other acts

IFRS 9.Appendix A IFRS 9.BA.7(b)ECB/2013/33 Annex II Part 2(9)

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v0995_mwarning7
{r0070} = {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v0993_mwarning3
{r0010} >= {r0020} + {r0030}
v0994_mwarning3
{r0040} >= {r0050} + {r0060}
v1740_mwarning1
sum({F 20.06, r0010, c0010, (sNNN)}) = sum({F 08.01.a, r0010, (c0010, c0034,c0037)})
v1741_mwarning1
sum({F 20.06, r0040, c0010, (sNNN)}) = xsum({F 08.01.a, (r0020, c0010, c0034)})
v1742_mwarning1
sum({F 20.06, r0070, c0010, (sNNN)}) = sum({F 08.01.a, r0050, (c0010-0035)})
v1743_mwarning1
sum({F 20.06, r0080, c0010, (sNNN)}) = sum({F 08.01.a, r0060, (c0010-0035)})
v1744_mwarning1
sum({F 20.06, r0090, c0010, (sNNN)}) = sum({F 08.01.a, r0110, (c0010-0035)})
v1745_mwarning1
sum({F 20.06, r0100, c0010, (sNNN)}) = sum({F 08.01.a, r0160, (c0010-0035)})
v1746_mwarning1
sum({F 20.06, r0110, c0010, (sNNN)}) = sum({F 08.01.a, r0210, (c0010-0035)})
v1747_mwarning1
sum({F 20.06, r0120, c0010, (sNNN)}) = sum({F 08.01.a, r0260, (c0010-0035)})
v1748_mwarning1
sum({F 20.06, r0130, c0010, (sNNN)}) = sum({F 08.01.a, r0310, (c0010-0035)})
v6060_mwarning1
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_mwarning1
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}
v6062_mwarning1
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}

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.