v5183_m

error · blockingactivecross-template · F 04.02.1 ↔ F 04.02.2 ↔ F 18.007 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.a, r0231, c0010} = sum ({tF_04.02.1, (r0050, r0110), c0010}) - {tF_04.02.1, r0180, c0020} + sum ({tF_04.02.2, (r0060, r0120), c0010}) - {tF_04.02.2, r0190, c0020}

EBA description {F 18.00.a, r0231, c0010} = sum({F 04.02.1, c0010, (r0050, r0110)}) - {F 04.02.1, r0180, c0020} + sum({F 04.02.2, c0010, (r0060, r0120)}) - {F 04.02.2, r0190, c0020}

Precondition p_370 (its meaning is not in the data yet)

Cells involved

F 04.02.1 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

Open template →

	c0010Carrying amount	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
0050Debt securities	in rule
0110Loans and advances	in rule
0180NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS		in rule

F 04.02.2 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

Open template →

	c0010Carrying amount	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
0060FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS › Debt securities	in rule
0120FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS › Loans and advances	in rule
0190FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS		in rule

F 18.00 (NPE) Information on performing and non-performing exposures

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	c0010Gross carrying amount/Nominal amount
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	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

v5183_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1967 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 04.02.1 c0010 · F 04.02.2 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 §31 F 04.02.1 r0050 · F 04.02.2 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 §32 F 04.02.1 r0110 · F 04.02.2 r0120
‘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 18.00 c0010
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 1 §44 F 04.02.1 r0050, r0110 · F 04.02.2 r0060, r0120
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 04.02.1 c0020 · F 04.02.2 c0020
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.

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Annex V Part 2 §118 F 18.00 c0010
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Annex V Part 2 §221 F 18.00 c0010
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.
Annex V Part 2 §233 F 18.00 r0231
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18: (a) ‘Debt instruments at cost or at amortised cost’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at amortised cost’ (IFRS); (ii) ‘Non-trading non-derivative financial assets at a cost based method’, including debt instruments under moderate LOCOM (national GAAP based on BAD); (iii) ‘Other non-trading non-derivative financial assets’, except debt instruments measured at strict LOCOM (national GAAP based on BAD); (b) ‘Debt instruments at fair value through other comprehensive income or through equity subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at fair value through other comprehensive income’ (IFRS); (ii) ‘Non-trading non-derivative financial assets measured at fair value to equity’, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD; (c) ‘Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Non-trading financial assets mandatorily at fair value through profit or loss’ (IFRS); (ii) ‘Financial assets designated at fair value through profit or loss’ (IFRS); (iii) ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD); (iv) ‘Other non-trading non-derivative financial assets’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD); (v) ‘Non-trading non-derivative financial assets measured at fair value through equity’, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Annex V Part 2 §234 F 18.00 r0231
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in ‘Financial assets designated at fair value through profit or loss’ (IFRS) or ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template 18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.

Other acts

IFRS 7.8(a)IFRS 9.4.1.4 IFRS 9.4.1.5

Controls25

25 other rules use at least one of these cells.

Other rules on the same cells

v0803_merror2
{r0190} = {r0010} + {r0060} + {r0120}
v5170_merror2
{F 18.00.a, r0211, c0010} = {F 04.02.1, r0050, c0010} - {F 04.02.1, r0050, c0020} + {F 04.02.2, r0060, c0010} - {F 04.02.2, r0060, c0020}
v5176_merror2
{F 18.00.a, r0221, c0010} = {F 04.02.1, r0110, c0010} - {F 04.02.1, r0110, c0020} + {F 04.02.2, r0120, c0010} - {F 04.02.2, r0120, c0020}
v5263_merror2
{F 18.00.b, r0231, c0130} = {F 04.02.1, r0180, c0020} + {F 04.02.2, r0190, c0020}
v23927_hwarning2
with{tF_04.02.1, c0010, default: 0, interval: true}: {r0180} = {r0010} + {r0050} + {r0110}
v23928_hwarning2
with{tF_04.02.2, c0010, default: 0, interval: true}: {r0190} = {r0010} + {r0060} + {r0120}
v5654_swarning2
with {tF_04.02.1, default: null, interval: false}: {r*, c0010} >= 0
v5656_swarning2
with {tF_04.02.2, default: null, interval: false}: {r*, c0010} >= 0
v0801_merror1
{r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}
v0802_merror1
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v0804_merror1
{r0190} = {r0060} + {r0120}
v5655_serror1
with {tF_04.02.1, c0020, default: null, interval: false}: {r0050-0180} <= 0
v5657_serror1
with {tF_04.02.2, c0020, default: null, interval: false}: {r0060-0190} <= 0
v23213_swarning1
with {tF_18.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110)} >= 0
v23379_hwarning1
with{default: 0, interval: true}: {tF_04.02.1, r0110, c0010} = {tF_20.01, r0099, c0010} + {tF_20.01, r0099, c0020}
v23380_hwarning1
with{default: 0, interval: true}: {tF_04.02.2, r0120, c0010} = {tF_20.01, r0130, c0010} + {tF_20.01, r0130, c0020}
v23398_hwarning1
with{default: 0, interval: true}: {tF_04.02.1, r0050, c0010} = {tF_20.01, r0098, c0010} + {tF_20.01, r0098, c0020}
v23399_hwarning1
with{default: 0, interval: true}: {tF_04.02.2, r0060, c0010} = {tF_20.01, r0120, c0010} + {tF_20.01, r0120, c0020}
v23861_hwarning1
with{tF_18.00.a, (c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v2701_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v2727_mwarning1
{r0330} = {r0180} + {r0201} + {r0231}
v3125_mwarning1
{F 19.00.a, c0010} <= {F 18.00.a, c0010}
v5475_mwarning1
with {default: 0, interval: true}: {tF_18.00.a, r0231, c0010} = {tF_04.07, r0190, c0010} - {tF_04.07, r0190, c0021} + {tF_04.08, r0190, c0010} - {tF_04.08, r0190, c0030} + sum ({tF_04.10, r0190, (c0016, c0025)})
v903125_hwarning1
with{tF_18.00.a.dp, r*, default: 0, interval: true}: {c0010} = {c0060} + {c0020}
v903642_hwarning1
Generated by subcategory(ies): FI_agg_24.

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.