v5256_m

error · blockingactivecross-template · F 04.02.1 ↔ F 04.02.2 ↔ F 18.003 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.b, r0221, c0130} = {tF_04.02.1, r0110, c0020} + {tF_04.02.2, r0120, c0020}

EBA description {F 18.00.b, r0221, c0130} = {F 04.02.1, r0110, c0020} + {F 04.02.2, r0120, 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

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	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
0110Loans and advances	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

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	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
0120FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS › Loans and advances	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
0221DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Loans and advances	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

v5256_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 2026 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 04.02.1 r0110 · F 04.02.2 r0120 · F 18.00 r0221
‘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 §44 F 04.02.1 r0110 · F 04.02.2 r0120 · F 18.00 r0221
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.
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.

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

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}
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
v23864_hwarning1
with{tF_18.00.b, (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v5153_mwarning1
{r0221} = {r0222} + {r0223} + {r0224} + {r0225} + {r0226} + {r0227}
v5325_mwarning1
with {default: 0, interval: true}: {tF_18.00.b, r0221, c0130} = sum ({tF_20.04, r0140, c0040})
v5510_mwarning1
{F 18.00.b, r0221, c0130} = {F 04.07, r0120, c0021} + {F 04.08, r0120, c0030} + {F 04.10, r0120, c0090}
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
v7985_mwarning1
{F 23.04, r0010, c0010} = sum({F 18.00.b, (r0070, r0191, r0221), c0130})
v903645_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.