v3969_s

warningactivewithin F 21.009 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_21.00, default: null, interval: false}: {r*, c0010} >= 0

EBA description with {tF_21.00, default: null, interval: false}: {r*, c0010} >= 0

Precondition p_413 (its meaning is not in the data yet)

Cells involved

F 21.00 Tangible and intangible assets: assets subject to operating lease

Open template →

	c0010Carrying amount
0010Property plant and equipment	in rule
0020Property plant and equipment › revaluation model	in rule
0030Property plant and equipment › cost model	in rule
0040Investment property	in rule
0050Investment property › fair value model	in rule
0060Investment property › cost model	in rule
0070Other intangible assets	in rule
0080Other intangible assets › revaluation model	in rule
0090Other intangible assets › cost model	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

v3969_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14317 · official

Regulation49

From the rows and columns of the cells involved.

Annex V Part 2 §278 F 21.00 c0010
For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by the total of tangible assets.
Annex V Part 2 §279 F 21.00 c0010
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be broken down by measurement method.

Other acts

IAS 16.6 IAS 1.54(a)IAS 17 · not in the textIAS 16.31 IAS 16.73(a)IAS 16.73(d)IAS 16.30 IAS 40.IN5 IAS 1.54(b)IAS 40.33 IAS 40.34 IAS 40.35 IAS 40.36–39 IAS 40.40 IAS 40.40A IAS 40.41 IAS 40.42–47 IAS 40.48 IAS 40.49 IAS 40.50 IAS 40.51 IAS 40.52 IAS 40.53 IAS 40.53A IAS 40.53B IAS 40.54 IAS 40.55 IAS 40.76 IAS 40.56 IAS 40.79(c)IAS 38.8 IAS 38.118 IAS 38.75 IAS 38.76 IAS 38.77 IAS 38.78 IAS 38.79 IAS 38.80 IAS 38.81 IAS 38.82 IAS 38.83 IAS 38.84 IAS 38.85 IAS 38.86 IAS 38.87 IAS 38.124(a)(ii)IAS 38.74

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v1103_mwarning3
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 21.00, r0070, c0010} = sum({F 21.00, c0010, (r0080-0090)})
v1104_mwarning1
{F 21.00, r0010, c0010} <= {F 01.01, r0280, c0010}
v1105_mwarning1
{F 21.00, r0040, c0010} <= {F 01.01, r0290, c0010}
v1106_mwarning1
{F 21.00, r0070, c0010} <= {F 01.01, r0320, c0010}
v1107_mwarning1
{F 21.00, r0010, c0010} <= {F 42.00, r0010, c0010}
v1108_mwarning1
{F 21.00, r0020, c0010} <= {F 42.00, r0020, c0010}
v1109_mwarning1
{F 21.00, r0030, c0010} <= {F 42.00, r0030, c0010}
v1110_mwarning1
{F 21.00, r0040, c0010} <= {F 42.00, r0040, c0010}
v1111_mwarning1
{F 21.00, r0050, c0010} <= {F 42.00, r0050, c0010}
v1112_mwarning1
{F 21.00, r0060, c0010} <= {F 42.00, r0060, c0010}
v1113_mwarning1
{F 21.00, r0070, c0010} <= {F 42.00, r0070, c0010}
v1114_mwarning1
{F 21.00, r0080, c0010} <= {F 42.00, r0080, c0010}
v1115_mwarning1
{F 21.00, r0090, c0010} <= {F 42.00, r0090, c0010}

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.