v5235_m

warningactivecross-template · F 04.04.1 ↔ F 18.006 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.b, r0180, c0130} - {tF_18.00.b, r0005, c0130} = sum ({tF_04.04.1, r0140, c0050-0071})

EBA description {F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})

Precondition p_375 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0050Assets without significant increase in credit risk since initial recognition (Stage 1)	c0060Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0070Credit-impaired assets (Stage 3)	c0071Purchased or originated credit-impaired financial assets
0140FINANCIAL ASSETS AT AMORTISED COST	in rule	in rule	in rule	in rule

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

Open template →

	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
0005Cash balances at central banks and other demand deposits	in rule
0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	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

v5235_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 16533 · official

Regulation18

From the rows and columns of the cells involved.

Annex V Part 2 §2 F 18.00 r0005
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 18.00 r0005
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.
Annex V Part 2 §67 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 04.04.1 c0050, c0060, c0070, 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 04.04.1 c0050, c0060, c0070, 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 §233 F 18.00 r0180
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.

Show all (7)

Annex V Part 2 §238 F 18.00 c0130
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110of this Part.

Other acts

IFRS 7.8(f)IFRS 9.4.1.2 IFRS 9.5.5.5 IFRS 7.35H(a)IFRS 9.5.5.3 IFRS 9.5.5.15 IFRS 7.35H(b)(i)IFRS 5.1 IFRS 7.35H(b)(ii)IFRS 9.5.5.13 IFRS 7.35M(c)

Controls19

19 other rules use at least one of these cells.

Other rules on the same cells

v23856_hwarning4
with{tF_04.04.1, c*, default: 0, interval: true}: {r0140} = {r0010} + {r0070}
v5032_mwarning4
{c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v8142_mwarning4
sum({F 18.00.b, (r0010, r0070), c0130}) = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})
v8155_swarning3
with {tF_04.04.1, r*, default: null, interval: false}: {(c0050, c0060, c0070, c0080, c0090)} <= 0
v2704_hwarning2
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v5489_mwarning2
{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)})
v5705_swarning2
with {tF_18.00.b, default: null, interval: false}: {(r0005, r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0211, r0212, r0213, r0214, r0215, r0216, r0221, r0222, r0223, r0224, r0225, r0226, r0227, r0231, r0330, r0335, r0900, r0903, r0910, r0913, r0920, r0923, r0930, r0933), (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197)} <= 0
v09609_mwarning1
{F 12.01.a, r0600, c0100} = {F 04.03.1, r0180, c0071} + {F 04.04.1, r0140, c0071}
v09642_mwarning1
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}
v10678_mwarning1
{F 18.00.b, r0005, c0130} = sum({F 20.04, r0075, c0031, (sNNN)})
v2728_mwarning1
{r0330} = {r0180} + {r0201} + {r0231}
v5398_mwarning1
sum({F 07.01, r0190, (c0010-0030)}) <= {F 04.03.1, r0180, c0015} + {F 04.03.1, r0180, c0050} + {F 04.04.1, r0140, c0015} + {F 04.04.1, r0140, c0050}
v6030_mwarning1
{F 12.01.a, r0010, c0100} - {F 12.01.a, r0015, c0100} = {F 04.03.1, r0180, c0050} + {F 04.04.1, r0140, c0050}
v6033_mwarning1
{F 12.01.a, r0180, c0100} - {F 12.01.a, r0185, c0100} = {F 04.03.1, r0180, c0060} + {F 04.04.1, r0140, c0060}
v6036_mwarning1
{F 12.01.a, r0360, c0100} - {F 12.01.a, r0365, c0100} = {F 04.03.1, r0180, c0070} + {F 04.04.1, r0140, c0070}
v7819_mwarning1
{F 18.00.a, r0005, c0010} + {F 18.00.b, r0005, c0130} = {F 01.01, r0030, c0010} + {F 01.01, r0040, c0010}
v7843_mwarning1
xsum({F 18.00.b, (r0010, r0070, c0142, c0950)}) = {F 04.04.1, r0140, c0060}
v7844_mwarning1
sum({F 18.00.b, (r0010, r0070), c0951}) = {F 04.04.1, r0140, c0070}
v903124_hwarning1
with{tF_18.00.b.dp, (r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530, r0540, r0550), default: 0, interval: true}: {c0130} = {c0150} + {c0140}

Interpretation1

2018_3842

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.