v5065_m

error · blockingactivewithin F 14.0028 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0056} = {r0057} + {r0058} + {r0059}

EBA description {r0056} = {r0057} + {r0058} + {r0059}

Precondition p_350 (its meaning is not in the data yet)

Cells involved

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0010Level 1	c0020Level 2	c0030Level 3	c0040Level 2	c0050Level 3	c0070Level 2	c0080Level 3
0056ASSETS › Non-trading financial assets mandatorily at fair value through profit or loss	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0057Non-trading financial assets mandatorily at fair value through profit or loss › Equity instruments	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0058Non-trading financial assets mandatorily at fair value through profit or loss › Debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0059Non-trading financial assets mandatorily at fair value through profit or loss › Loans and advances	in rule	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v5065_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1866 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 14.00 r0058
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 14.00 r0059
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 2 §178 F 14.00 c0040, c0050
‘Change in fair value for the period’ shall include gains or losses from re-measurements made in accordance with IFRS 9, IFRS 13 or national GAAP, where applicable, in the period of the instruments that continue to exist at the reporting date. Those gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts to be reported are before taxes.
Annex V Part 2 §179 F 14.00 c0070, c0080
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.

Other acts

IFRS 9.4.1.4 IFRS 7.8(a)IAS 32.11 IFRS 13.76 IFRS 13.93(b)IFRS 13.81 IFRS 13.86 IFRS 13.93(f)

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v23887_hwarning28
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0056} = {r0057} + {r0058} + {r0059}
v3943_swarning12
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
v5076_mwarning3
sum({F 14.00, r0056, (c0010-0030)}) = {F 01.01, r0096, c0010}
v5077_mwarning3
sum({F 14.00, r0057, (c0010-0030)}) = {F 01.01, r0097, c0010}
v5078_mwarning3
sum({F 14.00, r0058, (c0010-0030)}) = {F 01.01, r0098, c0010}
v5079_mwarning3
sum({F 14.00, r0059, (c0010-0030)}) = {F 01.01, r0099, c0010}
v5372_mwarning3
if ({F 00.01, r0010, c0010} = [eba_AS:x2] and {F 01.01, r0096, c0010} > 0) then sum({F 14.00, r0056, (c0010-0030)}) > 0
v10867_mwarning1
({G 01.00,r0110,c0010}>={F 14.00,r0010,c0030}+{F 14.00,r0051,c0030}+{F 14.00,r0056,c0030}+{F 14.00,r0060,c0030}+{F 14.00,r0101,c0030}+{F 14.00,r0121,c0030}+{F 14.00,r0125,c0030}+{F 14.00,r0140,c0030})

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.