What it is
- Type
- Validation rule · within one template, general rule
- Release
- FINREP 4.4 validation · reported from 2026-03-31
- Source
- DPM 2.0 4.4 · operation 16646 · official
Regulation9
From the rows and columns of the cells involved · Showing references for nGAAP (BAD).
Annex V Part 1 §27 F 07.02 c0010, c0020, c0030, c0040, c0050, c0060
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 1 §28 F 07.02 c0010, c0020, c0030, c0040, c0050, c0060
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Annex V Part 1 §31 F 07.02 r0060
‘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 §32 F 07.02 r0120
‘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 07.02 r0060, r0120
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 §94 F 07.02 r0190
The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only where they are past due. Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.
Show all (8)
Annex V Part 2 §95 F 07.02 r0190
Accounting portfolios subject to impairment shall be financial assets subject to impairment, as defined as in paragraph 93 of this Part.
Annex V Part 2 §96 F 07.02 c0010, c0020, c0030, c0040, c0050, c0060
Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due. Past due exposures shall be reported for their entire carrying amount and broken down according to the number of days of the oldest past due amount unpaid at the reference date. Under IFRS, the carrying amounts of assets that are not purchased or originated credit-impaired financial assets shall be reported by impairment stages; the carrying amount of purchased or originated credit-impaired financial assets shall be separately reported. Under national GAAP based on BAD, past-due assets shall be reported by impairment status in accordance with the applicable accounting standards.
Other acts
CRR art 4 1(95)
Controls6
6 other rules use at least one of these cells.
Other rules on the same cells
v5678_swarning18
with {tF_07.02, default: null, interval: false}: {r*, c*} >= 0
v5378_mwarning6
{r0060} = sum(r0070-0110)
v5380_mwarning6
{r0120} = sum(r0200-0260)
v5381_mwarning6
{r0120} >= {r0310}
v5382_mwarning6
{r0120} >= sum(r0270-0280)
v5383_mwarning6
{r0120} >= sum(r0290-0300)
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.