v09609_m

warningactivecross-template · F 04.03.1 ↔ F 04.04.1 ↔ F 12.013 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_12.01.a, r0600, c0100} = {tF_04.03.1, r0180, c0071} + {tF_04.04.1, r0140, c0071}

EBA description {F 12.01.a, r0600, c0100} = {F 04.03.1, r0180, c0071} + {F 04.04.1, r0140, c0071}

Precondition p_337 (its meaning is not in the data yet)

Cells involved

F 04.03.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

Open template →

	c0071Purchased or originated credit-impaired financial assets
0180FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME	in rule

F 04.04.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

Open template →

	c0071Purchased or originated credit-impaired financial assets
0140FINANCIAL ASSETS AT AMORTISED COST	in rule

F 12.01 Movements in allowances and provisions for credit losses

Open template →

	c0100Closing balance
0600Total allowance for debt instruments › Allowances for purchased or originated credit-impaired financial assets	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

v09609_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17997 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 2 §67 F 04.03.1 c0071 · F 04.04.1 c0071
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty. For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages, except where they are purchased or originated financial assets that are credit-impaired at initial recognition as defined in IFRS 9 Appendix A. For these assets, the gross carrying amount and accumulated impairment shall be separately reported, outside the impairment stages, in templates 4.3.1 and 4.4.1.
Annex V Part 2 §70 F 04.03.1 c0071 · F 04.04.1 c0071
For the purposes of Annexes III and IV as well as this Annex, ‘accumulated impairment’ shall have the following meaning: (a) for debt instruments measured at amortised cost or at a cost-based method, that are not purchased or originated credit-impaired financial assets, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised, where appropriate for each of the impairment stages. Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD; (b) for debt instruments measured at fair value through other comprehensive income under IFRS that are not purchased or originated credit-impaired financial assets, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition; (c) for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised. The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event. (d) for purchased or originated credit-impaired financial assets, the initial estimate of lifetime expected credit losses is incorporated into the calculation of the credit-adjusted effective interest rate and accumulated impairment is the sum of subsequent changes in lifetime expected credit losses since initial recognition that are recognized as a variation of carrying amount/fair value on a given instrument. Accumulated impairment for purchased or originated credit-impaired financial assets can be positive in case of impairment gains exceeding any previously recognised impairment losses (IFRS 9.5.5.14).
Annex V Part 2 §71 F 04.03.1 c0071 · F 04.04.1 c0071
Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9 and the allowance for purchased or originated credit-impaired financial assets. Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments. Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.
Annex V Part 2 §156 F 12.01 r0600
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument (including cash balances at central banks and other demand deposits) and by counterparty. A separate reconciliation for purchased or originated credit-impaired financial assets shall be reported in the template.

Other acts

IFRS 7.8(h)IFRS 9.4.1.2A IFRS 9.5.5.13 IFRS 7.35M(c)IFRS 7.8(f)IFRS 9.4.1.2

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v09642_mwarning2
sum({F 07.01, r0190, (c0100-0120)}) <= {F 04.03.1, r0180, c0041} + {F 04.03.1, r0180, c0071} + {F 04.04.1, r0140, c0041} + {F 04.04.1, r0140, c0071}
v5051_merror1
{r0520} = {r0010} + {r0180} + {r0360} + {r0600}
v09605_mwarning1
{c0100} = +{c0010} + sum(c0030-0090)
v09606_mwarning1
{r0600} = sum(r0740-0750)
v09613_mwarning1
sum({F 18.00.b, r0201, (c0143, c0952)}) = {F 04.03.1, r0180, c0071}
v23149_swarning1
with {tF_12.01.a, r*, default: null, interval: false}: {(c0010, c0100, c0120)} <= 0
v23848_hwarning1
with{tF_12.01.a, (c0010, c0030, c0040, c0050, c0070, c0080, c0090, c0100, c0110, c0120, c0125), default: 0, interval: true}: {r0600} = {r0610} + {r0670}
v23856_hwarning1
with{tF_04.04.1, c*, default: 0, interval: true}: {r0140} = {r0010} + {r0070}
v5028_mwarning1
{r0180} = {r0050} + {r0110}
v5032_mwarning1
{c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v5235_mwarning1
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})
v5249_mwarning1
Added column on POCI
v8142_mwarning1
sum({F 18.00.b, (r0010, r0070), c0130}) = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})

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.