v903594_h

warningactivewithin F 22.024 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_22.02, c0010, default: 0, interval: true}: {r0130} = {r0140} + {r0150} + {r0160}

Precondition p_418 (its meaning is not in the data yet)

Cells involved

F 22.02 Assets involved in the services provided

Open template →

	c0010Amount of the assets involved in the services provided
0130Customer resources distributed but not managed [by type of product]	in rule
0140Customer resources distributed but not managed [by type of product] › Collective investment	in rule
0150Customer resources distributed but not managed [by type of product] › Insurance products	in rule
0160Customer resources distributed but not managed [by type of product] › Other	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

v903594_h

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 21158 · official

Regulation1

From the rows and columns of the cells involved.

Annex V Part 2 §285 F 22.02 r0130, c0010
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions: (a) ‘Asset management’ shall refer to assets belonging directly to the customers, for which the institution is providing management. ‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles; (b) ‘Custody assets’ shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management. ‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others. The item ‘of which: entrusted to other entities’ shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities; (c) ‘Central administrative services for collective investment’ shall refer to the administrative services provided by the institution to collective investment undertakings. It shall include, among others, the services of transfer agent, of compiling accounting documents, of preparing the prospectus, financial reports and all other documents intended for investors, of carrying out the correspondence by distributing financial reports and all other documents intended for investors, of carrying out issues and redemptions and keeping the register of investors, as well as of calculating the net asset value; (d) ‘Fiduciary transactions’ shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers. Frequently, in fiduciary transactions, the institution provides services, such as custody, asset management services, to a structured entity or managing portfolios on a discretionary basis. All fiduciary transactions shall be reported exclusively in this item irrespective of whether the institution provides other services; (e) ‘Payment services’ shall refer to the payment services listed in Annex I of Directive (EU) 2015/2366; (f) ‘Customer resources distributed but not managed’ shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers. This item shall be reported by type of product; (g) ‘Amount of the assets involved in the services provided’ shall include the amount of assets in relation to which the institution is acting, using the fair value. Other measurement bases including nominal value may be used where the fair value is not available. Where the institution provides services to entities such as collective investment undertakings or pension funds, the assets concerned may be shown at the value at which those entities report the assets in their own balance sheet. Reported amounts shall include accrued interest, where applicable.

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v3971_swarning4
with {tF_22.02, default: null, interval: false}: {r*, c0010} >= 0

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.