v0819_m

warningactivewithin F 07.0172 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_07.01, c*, default: 0, interval: true}: {r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}

EBA description {r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}

Precondition p_316 (its meaning is not in the data yet)

Cells involved

F 07.01 Financial assets subject to impairment that are past due

Open template →

	c0010≤ 30 days	c0020> 30 days ≤ 90 days	c0030> 90 days	c0040≤ 30 days	c0050> 30 days ≤ 90 days	c0060> 90 days	c0070≤ 30 days	c0080> 30 days ≤ 90 days	c0090> 90 days	c0100≤ 30 days	c0110> 30 days ≤ 90 days	c0120> 90 days
0060TOTAL › Debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0070Debt securities › Central banks	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0080Debt securities › General governments	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0090Debt securities › Credit institutions	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0100Debt securities › Other financial corporations	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0110Debt securities › Non-financial corporations	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	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

v0819_m

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 15475 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 07.01 c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0100, c0110, c0120
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 07.01 r0060
‘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 §42 F 07.01 r0070, r0080, r0090, r0100, r0110
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 1 §44 F 07.01 r0060
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §96 F 07.01 c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0100, c0110, c0120
Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due. Past due exposures shall be reported for their entire carrying amount and broken down according to the number of days of the oldest past due amount unpaid at the reference date. Under IFRS, the carrying amounts of assets that are not purchased or originated credit-impaired financial assets shall be reported by impairment stages; the carrying amount of purchased or originated credit-impaired financial assets shall be separately reported. Under national GAAP based on BAD, past-due assets shall be reported by impairment status in accordance with the applicable accounting standards.

Other acts

IFRS 9.5.5.11 IFRS 9.B5.5.37 IFRS 7.B8I

Controls26

26 other rules use at least one of these cells.

Other rules on the same cells

v5677_swarning72
with {tF_07.01, default: null, interval: false}: {r*, c*} >= 0
v903638_hwarning12
Generated by subcategory(ies): FI_agg_24.
v09629_mwarning3
sum({F 07.01, r0060, (c0100-0120)}) <= {F 04.03.1, r0050, c0041} + {F 04.03.1, r0050, c0071} + {F 04.04.1, r0010, c0041} + {F 04.04.1, r0010, c0071}
v09630_mwarning3
sum({F 07.01, r0070, (c0100-0120)}) <= {F 04.03.1, r0060, c0041} + {F 04.03.1, r0060, c0071} + {F 04.04.1, r0020, c0041} + {F 04.04.1, r0020, c0071}
v09631_mwarning3
sum({F 07.01, r0080, (c0100-0120)}) <= {F 04.03.1, r0070, c0041} + {F 04.03.1, r0070, c0071} + {F 04.04.1, r0030, c0041} + {F 04.04.1, r0030, c0071}
v09632_mwarning3
sum({F 07.01, r0090, (c0100-0120)}) <= {F 04.03.1, r0080, c0041} + {F 04.03.1, r0080, c0071} + {F 04.04.1, r0040, c0041} + {F 04.04.1, r0040, c0071}
v09633_mwarning3
sum({F 07.01, r0100, (c0100-0120)}) <= {F 04.03.1, r0090, c0041} + {F 04.03.1, r0090, c0071} + {F 04.04.1, r0050, c0041} + {F 04.04.1, r0050, c0071}
v09634_mwarning3
sum({F 07.01, r0110, (c0100-0120)}) <= {F 04.03.1, r0100, c0041} + {F 04.03.1, r0100, c0071} + {F 04.04.1, r0060, c0041} + {F 04.04.1, r0060, c0071}
v5385_mwarning3
sum({F 07.01, r0060, (c0010-0030)}) <= {F 04.03.1, r0050, c0015} + {F 04.03.1, r0050, c0050} + {F 04.04.1, r0010, c0015} + {F 04.04.1, r0010, c0050}
v5386_mwarning3
sum({F 07.01, r0070, (c0010-0030)}) <= {F 04.03.1, r0060, c0015} + {F 04.03.1, r0060, c0050} + {F 04.04.1, r0020, c0015} + {F 04.04.1, r0020, c0050}
v5387_mwarning3
sum({F 07.01, r0080, (c0010-0030)}) <= {F 04.03.1, r0070, c0015} + {F 04.03.1, r0070, c0050} + {F 04.04.1, r0030, c0015} + {F 04.04.1, r0030, c0050}
v5388_mwarning3
sum({F 07.01, r0090, (c0010-0030)}) <= {F 04.03.1, r0080, c0015} + {F 04.03.1, r0080, c0050} + {F 04.04.1, r0040, c0015} + {F 04.04.1, r0040, c0050}
v5389_mwarning3
sum({F 07.01, r0100, (c0010-0030)}) <= {F 04.03.1, r0090, c0015} + {F 04.03.1, r0090, c0050} + {F 04.04.1, r0050, c0015} + {F 04.04.1, r0050, c0050}
v5390_mwarning3
sum({F 07.01, r0110, (c0010-0030)}) <= {F 04.03.1, r0100, c0015} + {F 04.03.1, r0100, c0050} + {F 04.04.1, r0060, c0015} + {F 04.04.1, r0060, c0050}
v5399_mwarning3
sum({F 07.01, r0060, (c0040-0060)}) <= {F 04.03.1, r0050, c0030} + {F 04.03.1, r0050, c0060} + {F 04.04.1, r0010, c0030} + {F 04.04.1, r0010, c0060}
v5400_mwarning3
sum({F 07.01, r0070, (c0040-0060)}) <= {F 04.03.1, r0060, c0030} + {F 04.03.1, r0060, c0060} + {F 04.04.1, r0020, c0030} + {F 04.04.1, r0020, c0060}
v5401_mwarning3
sum({F 07.01, r0080, (c0040-0060)}) <= {F 04.03.1, r0070, c0030} + {F 04.03.1, r0070, c0060} + {F 04.04.1, r0030, c0030} + {F 04.04.1, r0030, c0060}
v5402_mwarning3
sum({F 07.01, r0090, (c0040-0060)}) <= {F 04.03.1, r0080, c0030} + {F 04.03.1, r0080, c0060} + {F 04.04.1, r0040, c0030} + {F 04.04.1, r0040, c0060}
v5403_mwarning3
sum({F 07.01, r0100, (c0040-0060)}) <= {F 04.03.1, r0090, c0030} + {F 04.03.1, r0090, c0060} + {F 04.04.1, r0050, c0030} + {F 04.04.1, r0050, c0060}
v5404_mwarning3
sum({F 07.01, r0110, (c0040-0060)}) <= {F 04.03.1, r0100, c0030} + {F 04.03.1, r0100, c0060} + {F 04.04.1, r0060, c0030} + {F 04.04.1, r0060, c0060}
v5412_mwarning3
sum({F 07.01, r0060, (c0070-0090)}) <= {F 04.03.1, r0050, c0040} + {F 04.03.1, r0050, c0070} + {F 04.04.1, r0010, c0040} + {F 04.04.1, r0010, c0070}
v5413_mwarning3
sum({F 07.01, r0070, (c0070-0090)}) <= {F 04.03.1, r0060, c0040} + {F 04.03.1, r0060, c0070} + {F 04.04.1, r0020, c0040} + {F 04.04.1, r0020, c0070}
v5414_mwarning3
sum({F 07.01, r0080, (c0070-0090)}) <= {F 04.03.1, r0070, c0040} + {F 04.03.1, r0070, c0070} + {F 04.04.1, r0030, c0040} + {F 04.04.1, r0030, c0070}
v5415_mwarning3
sum({F 07.01, r0090, (c0070-0090)}) <= {F 04.03.1, r0080, c0040} + {F 04.03.1, r0080, c0070} + {F 04.04.1, r0040, c0040} + {F 04.04.1, r0040, c0070}
v5416_mwarning3
sum({F 07.01, r0100, (c0070-0090)}) <= {F 04.03.1, r0090, c0040} + {F 04.03.1, r0090, c0070} + {F 04.04.1, r0050, c0040} + {F 04.04.1, r0050, c0070}

+ 1 more: see them lit in the grid of F 07.01.

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.