v5240_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, r0185, c0130} = sum ({tF_04.03.1, r0090, c0050-0071})

EBA description {F 18.00.b, r0185, c0130} = sum({F 04.03.1, r0090, (c0050, c0060, c0070, c0071)})

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

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
0090Debt securities › Other financial corporations	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
0185Debt securities › Other financial corporations	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

v5240_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 16538 · official

Regulation15

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 04.03.1 r0090 · F 18.00 r0185
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 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)

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v5025_mwarning4
{r0050} = sum(r0060-0100)
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
v09633_mwarning1
sum({F 07.01, r0100, (c0100-0120)}) <= {F 04.03.1, r0090, c0041} + {F 04.03.1, r0090, c0071} + {F 04.04.1, r0050, c0041} + {F 04.04.1, r0050, 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)
v5310_mwarning1
sum({F 18.00.b, c0130, (r0050, r0185)}) = sum({F 20.04, r0120, c0031, (sNNN)})
v5389_mwarning1
sum({F 07.01, r0100, (c0010-0030)}) <= {F 04.03.1, r0090, c0015} + {F 04.03.1, r0090, c0050} + {F 04.04.1, r0050, c0015} + {F 04.04.1, r0050, c0050}
v5403_mwarning1
sum({F 07.01, r0100, (c0040-0060)}) <= {F 04.03.1, r0090, c0030} + {F 04.03.1, r0090, c0060} + {F 04.04.1, r0050, c0030} + {F 04.04.1, r0050, c0060}
v5416_mwarning1
sum({F 07.01, r0100, (c0070-0090)}) <= {F 04.03.1, r0090, c0040} + {F 04.03.1, r0090, c0070} + {F 04.04.1, r0050, c0040} + {F 04.04.1, r0050, c0070}
v5494_mwarning1
{F 18.00.b, r0185, c0130} = sum({F 04.08, r0100, (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
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.