v5236_m

warningactivecross-template · F 04.03.1 ↔ F 18.005 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.b, r0181, c0130} = sum ({tF_04.03.1, r0050, c0050-0071})

EBA description Added column on POCI

Precondition p_374 (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

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	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
0050FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME › Debt securities	in rule	in rule	in rule	in rule

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

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	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
0181DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Debt securities	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

v5236_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 16534 · official

Regulation16

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 04.03.1 r0050 · F 18.00 r0181
‘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 §44 F 04.03.1 r0050 · F 18.00 r0181
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 §67 F 04.03.1 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 04.03.1 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 04.03.1 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 §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 9.5.5.5 IFRS 7.35H(a)IFRS 7.16A IFRS 9.5.5.3 IFRS 9.5.5.15 IFRS 7.35H(b)(i)IFRS 9.5.5.1 IFRS 7.35H(b)(ii)IFRS 9.5.5.13 IFRS 7.35M(c)

Controls18

18 other rules use at least one of these cells.

Other rules on the same cells

v5025_mwarning4
{r0050} = sum(r0060-0100)
v5028_mwarning4
{r0180} = {r0050} + {r0110}
v5029_mwarning4
with {tF_04.03.1, r0050-0170, default: 0, interval: true}: {c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v8370_swarning3
with {tF_04.03.1, default: null, interval: false}: {r0050-0180, (c0050, c0060, c0070, c0080, c0090)} <= 0
v09610_mwarning1
{F 12.01.a, r0610, c0100} = {F 04.03.1, r0050, c0071} + {F 04.04.1, r0010, c0071}
v09629_mwarning1
sum({F 07.01, r0060, (c0100-0120)}) <= {F 04.03.1, r0050, c0041} + {F 04.03.1, r0050, c0071} + {F 04.04.1, r0010, c0041} + {F 04.04.1, r0010, c0071}
v2704_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v2719_mwarning1
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v5306_mwarning1
sum({F 18.00.b, c0130, (r0010, r0181)}) = sum({F 20.04, r0080, c0031, (sNNN)})
v5385_mwarning1
sum({F 07.01, r0060, (c0010-0030)}) <= {F 04.03.1, r0050, c0015} + {F 04.03.1, r0050, c0050} + {F 04.04.1, r0010, c0015} + {F 04.04.1, r0010, c0050}
v5399_mwarning1
sum({F 07.01, r0060, (c0040-0060)}) <= {F 04.03.1, r0050, c0030} + {F 04.03.1, r0050, c0060} + {F 04.04.1, r0010, c0030} + {F 04.04.1, r0010, c0060}
v5412_mwarning1
sum({F 07.01, r0060, (c0070-0090)}) <= {F 04.03.1, r0050, c0040} + {F 04.03.1, r0050, c0070} + {F 04.04.1, r0010, c0040} + {F 04.04.1, r0010, c0070}
v5490_mwarning1
{F 18.00.b, r0181, c0130} = sum({F 04.08, r0060, (c0060, c0070, c0080)})
v5705_swarning1
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
v6031_mwarning1
{F 12.01.a, r0020, c0100} = {F 04.03.1, r0050, c0050} + {F 04.04.1, r0010, c0050}
v6034_mwarning1
{F 12.01.a, r0190, c0100} = {F 04.03.1, r0050, c0060} + {F 04.04.1, r0010, c0060}
v6037_mwarning1
{F 12.01.a, r0370, c0100} = {F 04.03.1, r0050, c0070} + {F 04.04.1, r0010, 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}

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.