v903639_h

warningactivewithin F 41.0112 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_41.01, c*, default: 0, interval: true}: {r0015} = {r0016} + {r0017}

EBA description Generated by subcategory(ies): FI_agg_24.

Precondition p_486 (its meaning is not in the data yet)

Cells involved

F 41.01 Fair value hierarchy: financial instruments at amortised cost

Open template →

	c0010Fair value	c0020Level 1	c0030Level 2	c0040Level 3
0015ASSETS › Financial assets at amortised cost	in rule	in rule	in rule	in rule
0016Financial assets at amortised cost › Debt securities	in rule	in rule	in rule	in rule
0017Financial assets at amortised cost › Loans and advances	in rule	in rule	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

v903639_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 21344 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 41.01 r0016
‘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 41.01 r0017
‘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.

Other acts

IFRS 7.8(f)IFRS 9.4.1.2 IFRS 7.25 IFRS 7.26 IFRS 13.97 IFRS 13.93(b)IFRS 13.76 IFRS 13.81 IFRS 13.86

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v3978_serror12
with {tF_41.01, default: null, interval: false}: {r*, c*} >= 0
v1094_mwarning12
{c0010} = {c0020} + {c0030} + {c0040}

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.