v09642_m

warningactivecross-template · F 04.03.1 ↔ F 04.04.1 ↔ F 07.017 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_07.01, r0190, c0100-0120}) <= {tF_04.03.1, r0180, c0041} + {tF_04.03.1, r0180, c0071} + {tF_04.04.1, r0140, c0041} + {tF_04.04.1, r0140, c0071}

EBA description 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}

Precondition p_317 (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 →

	c0041Purchased or originated credit-impaired financial assets	c0071Purchased or originated credit-impaired financial assets
0180FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME	in rule	in rule

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

Open template →

	c0041Purchased or originated credit-impaired financial assets	c0071Purchased or originated credit-impaired financial assets
0140FINANCIAL ASSETS AT AMORTISED COST	in rule	in rule

F 07.01 Financial assets subject to impairment that are past due

Open template →

	c0100≤ 30 days	c0110> 30 days ≤ 90 days	c0120> 90 days
0190TOTAL	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

v09642_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 18022 · official

Regulation17

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 07.01 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 §34 F 04.03.1 c0041 · F 04.04.1 c0041
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 2 §67 F 04.03.1 c0041, c0071 · F 04.04.1 c0041, 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 §94 F 07.01 r0190
The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only where they are past due. Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.

Show all (8)

Annex V Part 2 §95 F 07.01 r0190
Accounting portfolios subject to impairment shall be financial assets subject to impairment, as defined as in paragraph 93 of this Part.
Annex V Part 2 §96 F 07.01 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 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 IFRS 9.5.5.11 IFRS 9.B5.5.37 IFRS 7.B8I

Controls16

16 other rules use at least one of these cells.

Other rules on the same cells

v5677_swarning3
with {tF_07.01, default: null, interval: false}: {r*, c*} >= 0
v903638_hwarning3
Generated by subcategory(ies): FI_agg_24.
v09609_mwarning2
{F 12.01.a, r0600, c0100} = {F 04.03.1, r0180, c0071} + {F 04.04.1, r0140, c0071}
v23856_hwarning2
with{tF_04.04.1, c*, default: 0, interval: true}: {r0140} = {r0010} + {r0070}
v5028_mwarning2
{r0180} = {r0050} + {r0110}
v5032_mwarning2
{c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v09613_mwarning1
sum({F 18.00.b, r0201, (c0143, c0952)}) = {F 04.03.1, r0180, c0071}
v09615_mwarning1
sum({F 18.00.a, r0201, (c0058, c0900)}) = {F 04.03.1, r0180, c0041}
v2780_mwarning1
{F 18.00.a, r0180, c0010} - {F 18.00.a, r0005, c0010} = sum({F 04.04.1, r0140, (c0015, c0030, c0040, c0041)})
v5169_mwarning1
Added column on POCI
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
v5659_swarning1
with {tF_04.03.1, default: null, interval: false}: {r0050-0180, c0015-0041} >= 0
v5661_swarning1
with {tF_04.04.1, r*, default: null, interval: false}: {c0010-0041} >= 0
v7815_mwarning1
sum({F 18.00.a, (r0010, r0070), c0010}) = sum({F 04.04.1, r0140, (c0015, c0030, c0040, c0041)})
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.