v5684_s

warningactivewithin F 11.03.18 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_11.03.1, default: null, interval: false}: {r*, c0010} >= 0

EBA description with {tF_11.03.1, default: null, interval: false}: {r*, c0010} >= 0

Precondition p_333 (its meaning is not in the data yet)

Cells involved

F 11.03.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio

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	c0010Carrying amount
0010Non-derivative financial assets	in rule
0020Non-derivative financial assets › of which: Trading financial assets	in rule
0030Non-derivative financial assets › of which: Non-trading non-derivative financial assets measured at fair value through profit or loss	in rule
0040Non-derivative financial assets › of which: Non-trading non-derivative financial assets measured at fair value to equity	in rule
0050Non-derivative financial assets › of which: Other non-trading non-derivative financial assets	in rule
0060Non-derivative financial liabilities	in rule
0070Non-derivative financial liabilities › of which: Trading financial liabilities	in rule
0080Non-derivative financial liabilities › of which: Non-trading non-derivative financial liabilities measured at a cost-based method	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

v5684_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 14449 · official

Regulation12

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 1 §17 F 11.03.1 r0020
‘Trading financial assets’ includes all financial assets classified as trading under the relevant national GAAP based on BAD. Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets. That classification shall also apply to derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.
Annex V Part 1 §20 F 11.03.1 r0050
Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios. That accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (‘strict LOCOM’). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
Annex V Part 2 §145 F 11.03.1 c0010
For non-derivative hedging instruments, the amount to be reported shall be the carrying amount of those non-derivative hedging instruments according to the applicable measurement rules in IFRS or in GAAP based on BAD for the accounting portfolios to which they belong. No ‘notional amount’ shall be reported for non-derivative hedging instruments.

Other acts

BAD art 32 BAD art 33 BAD art 36 2 Acc. Dir. art 8 1(a)Acc. Dir. art 8 8 BAD art 37 Acc. Dir. art 12 7 Acc. Dir. art 8 3 Acc. Dir. art 8 6

Controls—

No other rule uses these cells.

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.