v23899_h

warningactivewithin F 04.0940 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_04.09, (c0010, c0015, c0020, c0025, c0050, c0060, c0070, c0080, c0090, c0100), default: 0, interval: true}: {r0140} = {r0005} + {r0010} + {r0070}

Precondition p_300 (its meaning is not in the data yet)

Cells involved

F 04.09 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

Open template →

	c0010Unimpaired assets	c0015of which: assets under LOCOM	c0020Impaired assets	c0025of which: assets under LOCOM	c0050Carrying amount	c0060of which: assets under LOCOM	c0070Accumulated negative value adjustments on LOCOM assets - market risk induced	c0080Accumulated negative value adjustments on LOCOM assets - credit risk induced	c0090Accumulated partial write-offs	c0100Accumulated total write-offs
0005Equity instruments	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0010Debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0070Loans and advances	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0140NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD	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

v23899_h

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 13814 · official

Regulation16

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

Annex V Part 1 §19 F 04.09 r0140, c0015, c0025, c0060
Under national GAAP based on BAD, ‘Non-trading non-derivative financial assets measured at a cost-based method’ includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (‘LOCOM’) under a non-continuous basis (moderate LOCOM), regardless of their actual measurement as of the reporting reference date. Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances. The applicable accounting framework provides for those circumstances, such as impairment, a prolonged decline in fair value compared to cost or change in the management intent.
Annex V Part 1 §27 F 04.09 c0050
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 §28 F 04.09 c0050
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Annex V Part 1 §31 F 04.09 r0010
‘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 §32 F 04.09 r0070
‘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 04.09 c0010, c0015, c0020, c0025
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.

Show all (11)

Annex V Part 1 §44 F 04.09 r0005, r0010, r0070
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 §72 F 04.09 c0090, c0100
‘Accumulated partial write-offs’ and ‘Accumulated total write-offs’ shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows. Those amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery. Therefore, where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
Annex V Part 2 §73 F 04.09 c0090, c0100
Where a debt instrument is eventually totally written-off because of successive partial write-offs, the cumulative amount written-off shall be reclassified from the ‘Accumulated partial write-offs’ into the ‘Accumulated total write-offs’ column.
Annex V Part 2 §74 F 04.09 c0090, c0100
Write-offs shall constitute a derecognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72. Write-offs shall include amounts caused by both reductions of the carrying amount of financial assets recognised directly in profit or loss and reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
Annex V Part 2 §80 F 04.09 c0010, c0020, c0070, c0080
In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment. Financial assets under a cost-based method, including financial assets under moderate LOCOM, shall be reported as unimpaired assets where they have no value adjustments or impairment associated with them, and as impaired assets in case they have value adjustments that qualify as impairment or impairment associated with them. Value adjustments that qualify as impairment shall be credit risk-induced value adjustments reflecting the deterioration of the creditworthiness of the counterparty. Financial assets under moderate LOCOM with market-risk induced value adjustments reflecting the impact of changes in the market conditions on the value of the asset shall not be considered as impaired. Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.

Other acts

ECB/2013/33 Annex II Part 2(4)ECB/2013/33 Annex II Part 2(5)BAD art 37 1BAD art 42a · not in the textCRR art 4 1(95)

Controls23

23 other rules use at least one of these cells.

Other rules on the same cells

v5426_mwarning18
{c0050} - {c0060} = {c0010} - {c0015} + {c0020} - {c0025} + {c0030} + {c0041} + {c0045}
v5427_mwarning16
{c0060} = {c0015} + {c0025} + {c0080}
v5666_swarning16
with {tF_04.09, r*, default: null, interval: false}: {(c0010, c0020, c0050, c0060)} >= 0
v5667_swarning16
with {tF_04.09, r*, default: null, interval: false}: {c0070-0100} <= 0
v5041_mwarning10
{r0010} = sum(r0020-0060)
v5042_mwarning10
{r0070} = {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v5129_mwarning6
{r0005} >= {r0007} + {r0008} + {r0009}
v5447_mwarning4
{F 18.00.a, r0180, c0010} - {F 18.00.a, r0005, c0010} = sum({F 04.09, r0010, (c0010, c0020)}) + sum({F 04.09, r0070, (c0010, c0020)}) + sum({F 04.10, r0060, (c0015, c0020)}) + sum({F 04.10, r0120, (c0015, c0020)}) - sum({F 04.10, r0060, (c0016, c0025)}) - sum({F 04.10, r0120, (c0016, c0025)})
v5428_mwarning2
{c0010} = {c0015}
v5429_mwarning2
{c0020} = {c0025}
v5434_mwarning2
{F 18.00.a, r0010, c0010} = sum({F 04.09, r0010, (c0010, c0020)}) + sum({F 04.10, r0060, (c0015, c0020)}) - sum({F 04.10, r0060, (c0016, c0025)})
v5440_mwarning2
{F 18.00.a, r0070, c0010} = sum({F 04.09, r0070, (c0010, c0020)}) + sum({F 04.10, r0120, (c0015, c0020)}) - sum({F 04.10, r0120, (c0016, c0025)})
v23382_hwarning1
with{default: 0, interval: true}: {tF_04.09, r0070, c0050} = {tF_20.01, r0233, c0010} + {tF_20.01, r0233, c0020}
v23401_hwarning1
with{default: 0, interval: true}: {tF_04.09, r0010, c0050} = {tF_20.01, r0232, c0010} + {tF_20.01, r0232, c0020}
v23409_hwarning1
with{default: 0, interval: true}: {tF_04.09, r0140, c0050} = {tF_20.01, r0231, c0010} + {tF_20.01, r0231, c0020}
v5476_mwarning1
{F 18.00.b, r0010, c0130} = sum({F 04.09, r0010, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0060, (c0030, c0040, c0050)})
v5482_mwarning1
{F 18.00.b, r0070, c0130} = sum({F 04.09, r0070, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0120, (c0030, c0040, c0050)})
v5489_mwarning1
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.09, r0140, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0190, (c0030, c0040, c0050)})
v5518_mwarning1
{F 18.00.a, r0010, c0122} = {F 04.09, r0010, c0020} + {F 04.10, r0060, c0020} - {F 04.10, r0060, c0025}
v5524_mwarning1
{F 18.00.a, r0070, c0122} = {F 04.09, r0070, c0020} + {F 04.10, r0120, c0020} - {F 04.10, r0120, c0025}
v5531_mwarning1
{F 18.00.a, r0180, c0122} - {F 18.00.a, r0005, c0122} = {F 04.09, r0140, c0020} + {F 04.10, r0190, c0020} - {F 04.10, r0190, c0025}
v6129_hwarning1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v8024_mwarning1
To link accumulated partial write-offs between F 23.06 and F 04

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.