v0895_m

error · blockingactivewithin F 12.005 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_12.00, c0090, default: 0, interval: true}: {r0530} = {r0010} + {r0330} + {r0470} + {r0500}

EBA description {r0530} = {r0010} + {r0330} + {r0470} + {r0500}

Precondition p_335 (its meaning is not in the data yet)

Cells involved

F 12.00 Movements in allowances for credit losses and impairment of equity instruments under national GAAP

Open template →

	c0090Value adjustments recorded directly to the statement of profit or loss
0010Total › Equity instruments	in rule
0330Total › Specific allowances for credit risk	in rule
0470Total › General allowances for credit risk	in rule
0500Total › General allowances for banking risks	in rule
0530Total	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

v0895_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 377 · official

Regulation6

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 2 §78 F 12.00 c0090
In template 4.5, institutions shall report the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 100 of this Part.

Other acts

ECB/2013/33 Annex II Part 2(4)ECB/2013/33 Annex II Part 2(5)CRR art 428 (g)(ii)CRR art 4 1(95)BAD art 37 2

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v3936_serror5
with {tF_12.00, c0090, default: null, interval: false}: {(r0010, r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0475, r0500, r0505, r0530)} <= 0
v23842_hwarning1
with{tF_12.00, c*, default: 0, interval: true}: {r0330} = {r0340} + {r0400}

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.