v903499_h

warningactivecross-template · F 11.02 ↔ F 20.023 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_11.02, r0230, c0007} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}

EBA description Generated by subcategory(ies): GA12.

Precondition p_1526 (its meaning is not in the data yet)

Cells involved

F 11.02 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

Open template →

	c0007Liabilities
0230Derivatives - Hedge Accounting	in rule

F 20.02 Geographical breakdown of liabilities by location of the activities

Open template →

	c0010Domestic activities	c0020Non-domestic activities
0150Derivatives – Hedge accounting	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v903499_h

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 1010000005 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §26 F 20.02 r0150
‘Derivatives - Hedge accounting’ shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
Annex V Part 1 §27 F 20.02 c0010, c0020
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 2 §270 F 20.02 c0010, c0020
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’. For the purposes of this Part, ‘location’ shall mean the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability. For branches, it shall mean the jurisdiction of its residence. ‘Domestic’ shall include the activities recognised in the Member State where the reporting institution is located.

Other acts

IFRS 9.6.2.1

Controls19

19 other rules use at least one of these cells.

Other rules on the same cells

v0957_mwarning2
{r0220} = {r0010} + {r0061} + {r0070} + {r0110} + {r0141} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200} + {r0210} + {r0215}
v23413_hwarning2
with{default: 0, interval: true}: {tF_11.01, r0500, c0020} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}
v23438_hwarning2
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150, r0170), default: 0, interval: true}: {tF_01.02, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v3961_swarning2
with {tF_20.02, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0061, r0062, r0063, r0064, r0065, r0066, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0143, r0144, r0150, r0170, r0180, r0190, r0200, r0210, r0215, r0220)} >= 0
v6060_mwarning2
sum({F 20.06, r0010, c0010, (sNNN)}) = {F 20.02, r0020, c0010} + {F 20.02, r0020, c0020} + {F 20.02, r0062, c0010} + {F 20.02, r0062, c0020} + {F 20.02, r0150, c0010} + {F 20.02, r0150, c0020}
v903496_hwarning2
with{(r0010, r0020, r0030, r0040, r0060, r0061, r0062, r0063, r0064, r0066, r0070, r0080, r0100, r0110, r0120, r0140, r0141, r0142, r0144, r0150), default: 0, interval: true}: {tF_01.02.dp, c0010} = {tF_20.02, c0010} + {tF_20.02, c0020}
v903497_hwarning2
with{default: 0, interval: true}: {tF_08.01.b, r0450, c0037} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}
v903498_hwarning2
with{default: 0, interval: true}: {tF_08.01.a, r0010, c0037} = {tF_20.02, r0150, c0010} + {tF_20.02, r0150, c0020}
v5138_merror1
{r0230} >= {r0231}
v5139_merror1
{r0230} >= {r0232}
v5140_merror1
{r0230} >= {r0233}
v5141_merror1
{r0230} >= {r0234}
v1708_mwarning1
{r0230} >= sum(r0240-0260)
v1709_mwarning1
{r0250} <= {r0230}
v1710_mwarning1
{r0260} <= {r0230}
v3935_swarning1
with {tF_11.02, r*, default: null, interval: false}: {(c0005, c0006, c0007, c0008, c0010, c0011, c0030, c0040)} >= 0
v5142_mwarning1
{r0230} >= {r0235}
v5143_mwarning1
{r0230} >= {r0236}
v903604_hwarning1
with{tF_11.02, c*, default: 0, interval: true}: {r0230} = {r0160} + {r0060} + {r0110} + {r0010} + {r0210} + {r0220}

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.