v5437_m

warningactivecross-template · F 04.09 ↔ F 04.10 ↔ F 18.007 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.a, r0040, c0010} = sum ({tF_04.09, r0040, (c0010, c0020)}) + sum ({tF_04.10, r0090, (c0015, c0020)}) - sum ({tF_04.10, r0090, (c0016, c0025)})

EBA description {F 18.00.a, r0040, c0010} = sum({F 04.09, r0040, (c0010, c0020)}) + sum({F 04.10, r0090, (c0015, c0020)}) - sum({F 04.10, r0090, (c0016, c0025)})

Precondition p_372 (its meaning is not in the data yet)

Cells involved

F 04.09 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

Open template →

	c0010Unimpaired assets	c0020Impaired assets
0040Debt securities › Credit institutions	in rule	in rule

F 04.10 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

Open template →

	c0015Unimpaired assets	c0016of which: assets under LOCOM	c0020Impaired assets	c0025of which: assets under LOCOM
0090Debt securities › Credit institutions	in rule	in rule	in rule	in rule

F 18.00 (NPE) Information on performing and non-performing exposures

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	c0010Gross carrying amount/Nominal amount
0040Debt securities › Credit institutions	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

v5437_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 16714 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §34 F 18.00 c0010
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 §42 F 18.00 r0040
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 §118 F 18.00 c0010
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Annex V Part 2 §221 F 18.00 c0010
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.

Controls17

17 other rules use at least one of these cells.

Other rules on the same cells

v5043_mwarning4
{r0060} = sum(r0070-0110)
v5430_mwarning4
{c0010} - {c0070} = {c0015} - {c0016} + {c0020} - {c0025} + {c0030} + {c0040} + {c0050}
v5521_mwarning3
{F 18.00.a, r0040, c0122} = {F 04.09, r0040, c0020} + {F 04.10, r0090, c0020} - {F 04.10, r0090, c0025}
v3911_swarning2
with {tF_04.10, r*, default: null, interval: false}: {(c0010, c0015, c0020, c0070)} >= 0
v5041_mwarning2
{r0010} = sum(r0020-0060)
v5426_mwarning2
{c0050} - {c0060} = {c0010} - {c0015} + {c0020} - {c0025} + {c0030} + {c0041} + {c0045}
v5465_mwarning2
{F 18.00.a, r0214, c0010} = {F 04.07, r0090, c0010} - {F 04.07, r0090, c0021} + {F 04.08, r0090, c0010} - {F 04.08, r0090, c0030} + sum({F 04.10, r0090, (c0016, c0025)})
v5666_swarning2
with {tF_04.09, r*, default: null, interval: false}: {(c0010, c0020, c0050, c0060)} >= 0
v8698_mwarning2
{c0070} = {c0016} + {c0025} + {c0090}
v23213_swarning1
with {tF_18.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110)} >= 0
v2701_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v2709_mwarning1
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v2770_mwarning1
{F 18.00.a, r0040, c0010} = sum({F 04.04.1, r0040, (c0015, c0030, c0040, c0041)})
v3125_mwarning1
{F 19.00.a, c0010} <= {F 18.00.a, c0010}
v5270_mwarning1
sum({F 18.00.a, c0010, (r0040, r0184)}) = sum({F 20.04, r0110, c0012, (sNNN)})
v8660_mwarning1
sum({F 18.00.a, c0010, (r0040, r0184, r0214)}) = sum({F 20.04, r0110, c0010, (sNNN)}) - sum({F 20.04, r0110, c0011, (sNNN)})
v903125_hwarning1
with{tF_18.00.a.dp, r*, default: 0, interval: true}: {c0010} = {c0060} + {c0020}

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.