v5352_m

warningactivecross-template · F 10.00 ↔ F 20.042 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_10.00, r0290, c0010} = sum ({tF_20.04, r0010, c0011})

EBA description {F 10.00, r0290, c0010} = sum({F 20.04, r0010, c0011, (sNNN)})

Precondition p_329 (its meaning is not in the data yet)

Cells involved

F 10.00 Derivatives: Trading and economic hedges

Open template →

	c0010Financial assets Held for trading and trading
0290Derivatives	in rule

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0011Of which: held for trading or trading
0010Derivatives	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

v5352_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16634 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §15 F 20.04 c0011
The following accounting portfolios based on IFRS shall be used for financial assets: (a) ‘Financial assets held for trading’; (b) ‘Non-trading financial assets mandatorily at fair value through profit or loss’; (c) ‘Financial assets designated at fair value through profit or loss’; (d) ‘Financial assets at fair value through other comprehensive income’; (e) ‘Financial assets at amortised cost’.
Annex V Part 2 §120 F 10.00 c0010
For the purpose of templates 10 and 11, derivatives shall be considered either as hedging derivatives where they are used in a qualifying hedging relationship in accordance with IFRS or with the applicable national GAAP under BAD, or as held for trading in other cases.
Annex V Part 2 §131 F 10.00 c0010
Under IFRS, the ‘carrying amount’ for all derivatives (hedging or trading) shall be the fair value. Derivatives with a positive fair value (above zero) shall be ‘financial assets’ and derivatives with a negative fair value (below zero) shall be ‘financial liabilities’. The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’). At the date of initial recognition, a derivative shall be classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value. After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’). The carrying amount of hedging derivatives shall be their entire fair value, including, where applicable, the components of this fair value that are not designated as hedging instruments.
Annex V Part 2 §272 F 20.04 r0010
‘Derivatives’ shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.
Annex V Part 2 §273 F 20.04 c0011
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part. For the purpose of template 20.4, cash balances at central banks and other demand deposits shall be reported together with financial assets subject to impairment. Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.

Other acts

IFRS 9.Appendix A

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v0855_merror1
{F 10.00, r0290, c0010} = {F 01.01, r0060, c0010} + {F 01.01, r0092, c0010}
v0853_mwarning1
with {tF_10.00, r*, default: 0, interval: false}: if ( {c0030} != 0 ) then ( {c0010} != 0 or {c0020} != 0 ) endif
v0854_mwarning1
{r0290} >= {r0300} + {r0310} + {r0320}
v0985_mwarning1
{r0010} >= {r0020} + {r0030}
v10724_mwarning1
if ({c0010} != 0 or {c0020} != 0) then {c0030} != 0
v3931_swarning1
with {tF_10.00, r*, default: null, interval: false}: {(c0010, c0020, c0022, c0025, c0030)} >= 0
v5332_mwarning1
{F 04.01, r0005, c0010} + {F 04.06, r0005, c0010} = sum({F 20.04, r0010, c0011, (sNNN)})
v5697_swarning1
with {tF_20.04, r*, default: null, interval: false}: {c0010-0012} >= 0
v6140_hwarning1
(Hierarchy TR31_1) [Not applicable/All risks] must be equal to +[Credit risk] +[Interest rate risk] +[Commodities risk] +[Equity risk] +[Foreign-exchange risk] +[Risks other than Interest rate risk, Equity risk, Foreign exchange risk, Credit risk, Commodity risk]

Interpretation1

2017_3144

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.