v5035_m

error · blockingactivewithin F 04.0712 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_04.07, c*, default: 0, interval: true}: {r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}

EBA description {r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}

Precondition p_298 (its meaning is not in the data yet)

Cells involved

F 04.07 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

Open template →

	c0010Carrying amount	c0021Accumulated negative changes in fair value due to credit risk on non-performing exposures
0060Debt securities	in rule	in rule
0070Debt securities › Central banks	in rule	in rule
0080Debt securities › General governments	in rule	in rule
0090Debt securities › Credit institutions	in rule	in rule
0100Debt securities › Other financial corporations	in rule	in rule
0110Debt securities › Non-financial corporations	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

v5035_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 1837 · official

Regulation6

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

Annex V Part 1 §27 F 04.07 c0010
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 04.07 c0010
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 04.07 r0060
‘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 §42 F 04.07 r0070, r0080, r0090, r0100, r0110
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 04.07 r0060
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 §69 F 04.07 c0021
For the purposes of Annexes III and IV as well as this Annex, ‘accumulated negative changes in fair value due to credit risk’ means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative. The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument. That amount shall only be reported where the addition of positive and negative changes in fair value due to credit risk results in a negative amount. The valuation of the debt instruments shall be performed on the level of single financial instruments. For each debt instrument, ‘Accumulated negative changes in fair value due to credit risk’ shall be reported until the derecognition of the instrument.

Controls21

21 other rules use at least one of these cells.

Other rules on the same cells

v5663_serror6
with {tF_04.07, c0021, default: null, interval: false}: {r0060-0190} <= 0
v3909_swarning6
with {tF_04.07, default: null, interval: false}: {r*, c0010} >= 0
v2819_mwarning2
sum({F 32.01, r0080, (c0010, c0060)}) = sum({F 04.01, c0010, (r0090-0100)}) + sum({F 04.02.1, c0010, (r0080-0090)}) + sum({F 04.02.2, c0010, (r0090-0100)}) + sum({F 04.03.1, c0010, (r0080-0090)}) + sum({F 04.04.1, c0010, (r0040-0050)}) + sum({F 04.06, c0010, (r0090-0100)}) + sum({F 04.07, c0010, (r0090-0100)}) + sum({F 04.08, c0010, (r0090-0100)}) + sum({F 04.09, c0050, (r0040-0050)}) + sum({F 04.10, c0010, (r0090-0100)})
v5462_mwarning2
{F 18.00.a, r0211, c0010} = {F 04.07, r0060, c0010} - {F 04.07, r0060, c0021} + {F 04.08, r0060, c0010} - {F 04.08, r0060, c0030} + sum({F 04.10, r0060, (c0016, c0025)})
v5463_mwarning2
{F 18.00.a, r0212, c0010} = {F 04.07, r0070, c0010} - {F 04.07, r0070, c0021} + {F 04.08, r0070, c0010} - {F 04.08, r0070, c0030} + sum({F 04.10, r0070, (c0016, c0025)})
v5464_mwarning2
{F 18.00.a, r0213, c0010} = {F 04.07, r0080, c0010} - {F 04.07, r0080, c0021} + {F 04.08, r0080, c0010} - {F 04.08, r0080, c0030} + sum({F 04.10, r0080, (c0016, c0025)})
v5465_mwarning2
{F 18.00.a, r0214, c0010} = {F 04.07, r0090, c0010} - {F 04.07, r0090, c0021} + {F 04.08, r0090, c0010} - {F 04.08, r0090, c0030} + sum({F 04.10, r0090, (c0016, c0025)})
v5466_mwarning2
{F 18.00.a, r0215, c0010} = {F 04.07, r0100, c0010} - {F 04.07, r0100, c0021} + {F 04.08, r0100, c0010} - {F 04.08, r0100, c0030} + sum({F 04.10, r0100, (c0016, c0025)})
v5467_mwarning2
{F 18.00.a, r0216, c0010} = {F 04.07, r0110, c0010} - {F 04.07, r0110, c0021} + {F 04.08, r0110, c0010} - {F 04.08, r0110, c0030} + sum({F 04.10, r0110, (c0016, c0025)})
v5037_merror1
{r0190} = {r0010} + {r0060} + {r0120}
v5038_merror1
{r0190} = {r0060} + {r0120}
v23395_hwarning1
with{default: 0, interval: true}: {tF_04.07, r0060, c0010} = {tF_20.01, r0173, c0010} + {tF_20.01, r0173, c0020}
v23926_hwarning1
with{tF_04.07, c0010, default: 0, interval: true}: {r0190} = {r0010} + {r0060} + {r0120}
v2818_mwarning1
sum({F 32.01, r0070, (c0010, c0060)}) = {F 04.01, r0080,c0010} + {F 04.02.1, r0070,c0010} + {F 04.02.2, r0080,c0010} + {F 04.03.1, r0070,c0010} + {F 04.04.1, r0030, c0010} + {F 04.06, r0080, c0010} + {F 04.07, r0080, c0010} + {F 04.08, r0080, c0010} + {F 04.09, r0030, c0050} + {F 04.10, r0080, c0010}
v2820_mwarning1
sum({F 32.01, r0090, (c0010, c0060)}) = {F 04.01, r0110,c0010} + {F 04.02.1, r0100,c0010} + {F 04.02.2, r0110,c0010} + {F 04.03.1, r0100,c0010} + {F 04.04.1, r0060, c0010} + {F 04.06, r0110, c0010} + {F 04.07, r0110, c0010} + {F 04.08, r0110, c0010} + {F 04.09, r0060, c0050} + {F 04.10, r0110, c0010}
v5504_mwarning1
{F 18.00.b, r0211, c0130} = {F 04.07, r0060, c0021} + {F 04.08, r0060, c0030} + {F 04.10, r0060, c0090}
v5505_mwarning1
{F 18.00.b, r0212, c0130} = {F 04.07, r0070, c0021} + {F 04.08, r0070, c0030} + {F 04.10, r0070, c0090}
v5506_mwarning1
{F 18.00.b, r0213, c0130} = {F 04.07, r0080, c0021} + {F 04.08, r0080, c0030} + {F 04.10, r0080, c0090}
v5507_mwarning1
{F 18.00.b, r0214, c0130} = {F 04.07, r0090, c0021} + {F 04.08, r0090, c0030} + {F 04.10, r0090, c0090}
v5508_mwarning1
{F 18.00.b, r0215, c0130} = {F 04.07, r0100, c0021} + {F 04.08, r0100, c0030} + {F 04.10, r0100, c0090}
v5509_mwarning1
{F 18.00.b, r0216, c0130} = {F 04.07, r0110, c0021} + {F 04.08, r0110, c0030} + {F 04.10, r0110, c0090}

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.