v5405_m

warningactivecross-template · F 04.03.1 ↔ F 04.04.1 ↔ F 07.017 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_07.01, r0120, c0040-0060}) <= {tF_04.03.1, r0110, c0030} + {tF_04.03.1, r0110, c0060} + {tF_04.04.1, r0070, c0030} + {tF_04.04.1, r0070, c0060}

EBA description sum({F 07.01, r0120, (c0040-0060)}) <= {F 04.03.1, r0110, c0030} + {F 04.03.1, r0110, c0060} + {F 04.04.1, r0070, c0030} + {F 04.04.1, r0070, c0060}

Precondition p_317 (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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	c0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0060Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
0110FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME › Loans and advances	in rule	in rule

F 04.04.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

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	c0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0060Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
0070FINANCIAL ASSETS AT AMORTISED COST › Loans and advances	in rule	in rule

F 07.01 Financial assets subject to impairment that are past due

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	c0040≤ 30 days	c0050> 30 days ≤ 90 days	c0060> 90 days
0120TOTAL › Loans and advances	in rule	in rule	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

v5405_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 16677 · official

Regulation15

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 07.01 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 §32 F 04.03.1 r0110 · F 04.04.1 r0070 · F 07.01 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 §34 F 04.03.1 c0030 · F 04.04.1 c0030
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 1 §44 F 04.03.1 r0110 · F 04.04.1 r0070 · F 07.01 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 §70 F 04.03.1 c0060 · F 04.04.1 c0060
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 c0060 · F 04.04.1 c0060
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.

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Annex V Part 2 §96 F 07.01 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

IFRS 9.5.5.3 IFRS 7.35M(b)(i)IFRS 9.5.5.15 IFRS 7.35H(b)(i)IFRS 7.16A IFRS 9.5.5.11 IFRS 9.B5.5.37 IFRS 7.B8I

Controls19

19 other rules use at least one of these cells.

Other rules on the same cells

v0821_mwarning3
{r0120} = {r0200} + {r0210} + {r0220} + {r0230} + {r0240} + {r0250} + {r0260}
v0822_mwarning3
{r0120} >= {r0310}
v0823_mwarning3
{r0120} >= {r0270} + {r0280}
v0824_mwarning3
{r0120} >= {r0290} + {r0300}
v5677_swarning3
with {tF_07.01, default: null, interval: false}: {r*, c*} >= 0
v903638_hwarning3
Generated by subcategory(ies): FI_agg_24.
v23856_hwarning2
with{tF_04.04.1, c*, default: 0, interval: true}: {r0140} = {r0010} + {r0070}
v5028_mwarning2
{r0180} = {r0050} + {r0110}
v5029_mwarning2
with {tF_04.03.1, r0050-0170, default: 0, interval: true}: {c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v5032_mwarning2
{c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v6035_mwarning2
{F 12.01.a, r0250, c0100} = {F 04.03.1, r0110, c0060} + {F 04.04.1, r0070, c0060}
v2773_mwarning1
{F 18.00.a, r0070, c0010} = sum({F 04.04.1, r0070, (c0015, c0030, c0040, c0041)})
v5162_mwarning1
{F 18.00.a, r0191, c0010} = sum({F 04.03.1, r0110, (c0015, c0030, c0040, c0041)})
v5228_mwarning1
{F 18.00.b, r0070, c0130} = sum({F 04.04.1, r0070, (c0050, c0060, c0070, c0071)})
v5242_mwarning1
{F 18.00.b, r0191, c0130} = sum({F 04.03.1, r0110, (c0050, c0060, c0070, c0071)})
v5659_swarning1
with {tF_04.03.1, default: null, interval: false}: {r0050-0180, c0015-0041} >= 0
v5661_swarning1
with {tF_04.04.1, r*, default: null, interval: false}: {c0010-0041} >= 0
v8155_swarning1
with {tF_04.04.1, r*, default: null, interval: false}: {(c0050, c0060, c0070, c0080, c0090)} <= 0
v8370_swarning1
with {tF_04.03.1, default: null, interval: false}: {r0050-0180, (c0050, c0060, c0070, c0080, c0090)} <= 0

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.