v5704_s

warningactivewithin F 41.0214 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_41.02, r*, default: null, interval: false}: {(c0010, c0040)} >= 0

EBA description with {tF_41.02, r*, default: null, interval: false}: {(c0010, c0040)} >= 0

Precondition p_487 (its meaning is not in the data yet)

Cells involved

F 41.02 Use of the Fair Value Option

Open template →

	c0010Accounting mismatch	c0040Managed for credit risk
0010ASSETS › Financial assets designated at fair value through profit or loss	in rule	in rule
0030Financial assets designated at fair value through profit or loss › Debt securities	in rule	in rule
0040Financial assets designated at fair value through profit or loss › Loans and advances	in rule	in rule
0050LIABILITIES › Financial liabilities designated at fair value through profit or loss	in rule	in rule
0060Financial liabilities designated at fair value through profit or loss › Deposits	in rule	in rule
0070Financial liabilities designated at fair value through profit or loss › Debt securities issued	in rule	in rule
0080Financial liabilities designated at fair value through profit or loss › Other financial liabilities	in rule	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

v5704_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14602 · official

Regulation17

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 41.02 c0010, c0040
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 1 §31 F 41.02 r0030
‘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 41.02 r0040
‘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 1 §36 F 41.02 r0060
For the purposes of Annexes III and IV as well as this Annex, ‘deposits’ shall be deposits as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §37 F 41.02 r0070
‘Debt securities issued’ shall be debt instruments issued as securities by the institution that are not deposits, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §38 F 41.02 r0080
‘Other financial liabilities’ shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.

Show all (10)

Annex V Part 1 §39 F 41.02 r0080
Under IFRS, ‘Other financial liabilities’ shall include financial guarantees given where they are measured either at fair value through profit or loss (IFRS 9.4.2.1(a)) or at the amount initially recognised less cumulative amortization (IFRS 9.4.2.1(c)(ii)). Loan commitments given shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss (IFRS 9.4.2.1(a)) or they are commitments to provide a loan at a below-market interest rate (IFRS 9.2.3(c), IFRS 9.4.2.1(d)).
Annex V Part 1 §40 F 41.02 r0080
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 41.02 r0080
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
Annex V Part 2 §301 F 41.02 c0040
‘Managed for credit risk’ shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.

Other acts

IFRS 7.8(a)IFRS 9.4.1.5 IFRS 7.8(e)IFRS 9.4.2.2 ECB/2013/33 Annex II Part 2(9)IFRS 9.B4.1.29 IFRS 9.6.7

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v1098_mwarning8
{r0050} = {r0060} + {r0070} + {r0080}
v23878_hwarning8
with{tF_41.02, c*, default: 0, interval: true}: {r0050} = {r0060} + {r0070} + {r0080}
v1096_mwarning6
{r0010} = {r0030} + {r0040}

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.