v3985_s

warningnot activewithin F 44.0111 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_44.01, default: null, interval: false}: {r*, c0010} >= 0

EBA description with {tF_44.01, default: null, interval: false}: {r*, c0010} >= 0

Precondition p_490 (its meaning is not in the data yet)

Cells involved

F 44.01 Components of net defined benefit plan assets and liabilities

Open template →

	c0010Amount Type
0010Fair value, defined benefit plan assets	in rule
0020Fair value, defined benefit plan assets › Of which: Financial instruments issued by the institution	in rule
0030Fair value, defined benefit plan assets › Equity instruments	in rule
0040Fair value, defined benefit plan assets › Debt instruments	in rule
0050Fair value, defined benefit plan assets › Real estate	in rule
0060Fair value, defined benefit plan assets › Other defined benefit plan assets	in rule
0070Present value of defined benefit obligations	in rule
0080Effect of the asset ceiling	in rule
0090Net defined benefit assets [Carrying amount]	in rule
0100Provisions for pension and other post-employment defined benefit obligations [Carrying amount]	in rule
0110Memo item: Fair value of any right to reimbursement recognised as an asset	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

v3985_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 21221 · official

Regulation15

From the rows and columns of the cells involved.

Annex V Part 2 §9 F 44.01 r0100
Provisions for ‘Pensions and other post-employment defined benefit obligations’ shall include the amount of net defined benefit liabilities.
Annex V Part 2 §306 F 44.01 c0010
These templates shall include accumulated information of all defined benefit plans of the institution. Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
Annex V Part 2 §307 F 44.01 c0010
The template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights (IAS 19.140 (a), (b)).
Annex V Part 2 §308 F 44.01 r0090
‘Net defined benefit assets’ shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63. The amount of this item and the amount recognised in the memo item ‘Fair value of any right to reimbursement recognized as asset’ shall be included in the item ‘Other assets’ of the balance sheet.

Other acts

IAS 19.140(a)(i)IAS 19.142 IAS 19.143 IAS 19.142(b)IAS 19.142(c)IAS 19.142(d)IAS 19.140(a)(ii)IAS 19.140(a)(iii)IAS 19.63 IAS 1.78(d)IAS 19.140(b)

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v1117_mwarning5
{r0010} = sum(r0030-0060)
v1118_mwarning2
{r0020} <= {r0010}
v1122_mwarning1
{F 44.02, r0120, c0010} = {F 44.01, r0070, c0010}

Interpretation2

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.