v5263_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, r0231, c0130} = {tF_04.02.1, r0180, c0020} + {tF_04.02.2, r0190, c0020}

EBA description {F 18.00.b, r0231, c0130} = {F 04.02.1, r0180, c0020} + {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 →

	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
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 →

	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
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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	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
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

v5263_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 2033 · official

Regulation7

From the rows and columns of the cells involved.

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 §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.
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(a)IFRS 9.4.1.4 IFRS 9.4.1.5

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v5183_merror2
{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}
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}
v2728_mwarning1
{r0330} = {r0180} + {r0201} + {r0231}
v5517_mwarning1
{F 18.00.b, r0231, c0130} = {F 04.07, r0190, c0021} + {F 04.08, r0190, c0030} + {F 04.10, r0190, 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
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.