v0875_m

error · blockingactivewithin F 05.0148 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_05.01, (c0005, c0020, c0030, c0040, c0050, c0060), default: 0, interval: true}: {r0080} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}

EBA description {r0080} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}

Precondition p_302 (its meaning is not in the data yet)

Cells involved

F 05.01 Breakdown of non-trading loans and advances by product: Loans and advances other than held for trading, trading or held for sale assets by product

Open template →

	c0005Gross carrying amount	c0020General governments	c0030Credit institutions	c0040Other financial corporations	c0050Non-financial corporations	c0060Households
0010By product › On demand [call] and short notice [current account]	in rule	in rule	in rule	in rule	in rule	in rule
0020By product › Credit card debt	in rule	in rule	in rule	in rule	in rule	in rule
0030By product › Trade receivables	in rule	in rule	in rule	in rule	in rule	in rule
0040By product › Finance leases	in rule	in rule	in rule	in rule	in rule	in rule
0050By product › Reverse repurchase loans	in rule	in rule	in rule	in rule	in rule	in rule
0060By product › Other term loans	in rule	in rule	in rule	in rule	in rule	in rule
0070By product › Advances that are not loans	in rule	in rule	in rule	in rule	in rule	in rule
0080By product › LOANS AND ADVANCES	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0875_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 364 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 05.01 c0020, c0030, c0040, c0050, c0060
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 §32 F 05.01 r0080
‘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 §34 F 05.01 c0005
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 1 §42 F 05.01 c0020, c0030, c0040, c0050, c0060
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 05.01 r0080
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 §85 F 05.01 r0010, r0020, r0030, r0040, r0050, r0060, r0070
Loans and advances shall be allocated to the following products: (a) ‘on demand (call) and short notice (current account)’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘overdrafts’ that are debit balances on current account balances and compulsory reserves held at the central bank; (b) ‘Credit card debt’ shall include credit granted either via delayed debit cards or via credit cards as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (c) ‘Trade receivables’ shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. That item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse); (d) ‘Finance leases’ shall include the carrying amount of finance lease receivables. Under IFRS, ‘finance lease receivables’ are as defined in IAS 17; (e) ‘Reverse repurchase loans’ shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part; (f) ‘Other term loans’ shall include debit balances with contractually fixed maturities or terms that are not included in other items; (g) ‘Advances that are not loans’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).

Controls25

25 other rules use at least one of these cells.

Other rules on the same cells

v5670_swarning24
with {tF_05.01, default: null, interval: false}: {r0010-0100, c0020-0040} >= 0
v5671_swarning8
with {tF_05.01, c0060, default: null, interval: false}: {r0010-0120} >= 0
v5672_swarning8
with {tF_05.01, default: null, interval: false}: {r*, c0005} >= 0
v5673_swarning8
with {tF_05.01, c0050, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0130)} >= 0
v0878_merror6
{r0080} >= {r0090} + {r0100}
v1075_mwarning5
sum({F 13.01, r0010, (c0010-0050)}) <= sum({F 05.01, r0080, (c0010-0060)})
v5013_mwarning5
sum({F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}) = sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v0876_merror2
{r0080} >= {r0130}
v0877_merror2
{r0080} >= {r0110} + {r0120}
v1078_merror1
sum({F 13.01, r0020, (c0010-0050)}) <= {F 05.01, r0080, c0040}
v1081_merror1
sum({F 13.01, r0030, (c0010-0050)}) <= {F 05.01, r0080, c0050}
v1084_merror1
sum({F 13.01, r0040, (c0010-0050)}) <= {F 05.01, r0080, c0060}
v1251_mwarning1
{F 01.01, r0040, c0010} = {F 05.01, r0010, c0030}
v1378_mwarning1
{F 05.01, r0080, c0020} = {F 04.02.1, r0130, c0010} + {F 04.02.2, r0140, c0010} + {F 04.03.1, r0130, c0010} + {F 04.04.1, r0090, c0010} + {F 04.07, r0140, c0010} + {F 04.08, r0140, c0010} + {F 04.08, r0140, c0035} + {F 04.09, r0090, c0050} + {F 04.10, r0140, c0010}
v1379_mwarning1
{F 05.01, r0080, c0030} = {F 01.01, r0040, c0010} + {F 04.02.1, r0140, c0010} + {F 04.02.2, r0150, c0010} + {F 04.03.1, r0140, c0010} + {F 04.04.1, r0100, c0010} + {F 04.07, r0150, c0010} + {F 04.08, r0150, c0010} + {F 04.08, r0150, c0035} + {F 04.09, r0100, c0050} + {F 04.10, r0150, c0010}
v1380_mwarning1
{F 05.01, r0080, c0040} = {F 04.02.1, r0150, c0010} + {F 04.02.2, r0160, c0010} + {F 04.03.1, r0150, c0010} + {F 04.04.1, r0110, c0010} + {F 04.07, r0160, c0010} + {F 04.08, r0160, c0010} + {F 04.08, r0160, c0035} + {F 04.09, r0110, c0050} + {F 04.10, r0160, c0010}
v1381_mwarning1
{F 05.01, r0080, c0050} = {F 04.02.1, r0160, c0010} + {F 04.02.2, r0170, c0010} + {F 04.03.1, r0160, c0010} + {F 04.04.1, r0120, c0010} + {F 04.07, r0170, c0010} + {F 04.08, r0170, c0010} + {F 04.08, r0170, c0035} + {F 04.09, r0120, c0050} + {F 04.10, r0170, c0010}
v1382_mwarning1
{F 05.01, r0080, c0060} = {F 04.02.1, r0170, c0010} + {F 04.02.2, r0180, c0010} + {F 04.03.1, r0170, c0010} + {F 04.04.1, r0130, c0010} + {F 04.07, r0180, c0010} + {F 04.08, r0180, c0010} + {F 04.08, r0180, c0035} + {F 04.09, r0130, c0050} + {F 04.10, r0180, c0010}
v4975_mwarning1
{F 05.01, r0080, c0050} = {F 06.01, r0190, c0010} + {F 06.01, r0190, c0021} + {F 06.01, r0190, c0022}
v5350_mwarning1
Added row on Cash
v6055_mwarning1
{F 05.01, r0080, c0020} = sum({F 20.04, r0160, c0010, (sNNN)}) - sum({F 20.04, r0160, c0011, (sNNN)}) + sum({F 20.04, r0160, c0031, (sNNN)}) + sum({F 20.04, r0160, c0040, (sNNN)})
v6056_mwarning1
{F 05.01, r0080, c0030} >= sum({F 20.04, r0170, c0010, (sNNN)}) - sum({F 20.04, r0170, c0011, (sNNN)}) + sum({F 20.04, r0170, c0031, (sNNN)}) + sum({F 20.04, r0170, c0040, (sNNN)})
v6057_mwarning1
{F 05.01, r0080, c0040} = sum({F 20.04, r0180, c0010, (sNNN)}) - sum({F 20.04, r0180, c0011, (sNNN)}) + sum({F 20.04, r0180, c0031, (sNNN)}) + sum({F 20.04, r0180, c0040, (sNNN)})
v6058_mwarning1
{F 05.01, r0080, c0050} = sum({F 20.04, r0190, c0010, (sNNN)}) - sum({F 20.04, r0190, c0011, (sNNN)}) + sum({F 20.04, r0190, c0031, (sNNN)}) + sum({F 20.04, r0190, c0040, (sNNN)})
v6059_mwarning1
{F 05.01, r0080, c0060} = sum({F 20.04, r0220, c0010, (sNNN)}) - sum({F 20.04, r0220, c0011, (sNNN)}) + sum({F 20.04, r0220, c0031, (sNNN)}) + sum({F 20.04, r0220, c0040, (sNNN)})

Interpretation1

2014_924

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.