v5686_s

error · blockingactivewithin F 11.043 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_11.04, c0050, default: null, interval: false}: {(r0010, r0080, r0150)} >= 0

EBA description with {tF_11.04, c0050, default: null, interval: false}: {(r0010, r0080, r0150)} >= 0

Precondition p_334 (its meaning is not in the data yet)

Cells involved

F 11.04 Hedged items in fair value hedges

Open template →

	c0050Hedged items in portfolio hedge of interest rate risk
0010ASSETS › Financial assets measured at fair value through other comprehensive income	in rule
0080ASSETS › Financial assets measured at amortised cost	in rule
0150LIABILITIES › Financial liabilities measured at amortised costs	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

v5686_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 2352 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 2 §146 F 11.04 r0010, r0080, r0150
The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities. Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.
Annex V Part 2 §151 F 11.04 r0010, r0080, r0150
Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting that group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in ‘Assets or liabilities included in hedge of a net position (before netting)’.
Annex V Part 2 §152 F 11.04 c0050
‘Hedged items in portfolio hedge of interest rate risk’ shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities. Those financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.

Other acts

IFRS 9.4.1.2A IFRS 7.8(h)IFRS 7.8(f)IFRS 9.4.2.1 IFRS 7.8(g)IFRS 9.6.1.3 IFRS 9.6.6.1

Controls—

No other rule uses these cells.

Interpretation1

2022_6430

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.