v5504_m

warningactivecross-template · F 04.07 ↔ F 04.08 ↔ F 04.10 ↔ F 18.004 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.b, r0211, c0130} = {tF_04.07, r0060, c0021} + {tF_04.08, r0060, c0030} + {tF_04.10, r0060, c0090}

EBA description {F 18.00.b, r0211, c0130} = {F 04.07, r0060, c0021} + {F 04.08, r0060, c0030} + {F 04.10, r0060, c0090}

Precondition p_371 (its meaning is not in the data yet)

Cells involved

F 04.07 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

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	c0021Accumulated negative changes in fair value due to credit risk on non-performing exposures
0060Debt securities	in rule

F 04.08 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

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	c0030Accumulated negative changes in fair value due to credit risk
0060Non-trading non-derivative financial assets measured at fair value to equity › Debt securities	in rule

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

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	c0090Accumulated negative value adjustments on LOCOM assets - credit risk induced
0060Other non-trading non-derivative financial assets › Debt securities	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
0211DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Debt securities	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

v5504_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 20620 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 18.00 r0211
‘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 §44 F 18.00 r0211
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 §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.

Controls16

16 other rules use at least one of these cells.

Other rules on the same cells

v5462_mwarning2
{F 18.00.a, r0211, c0010} = {F 04.07, r0060, c0010} - {F 04.07, r0060, c0021} + {F 04.08, r0060, c0010} - {F 04.08, r0060, c0030} + sum({F 04.10, r0060, (c0016, c0025)})
v5035_merror1
{r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}
v5038_merror1
{r0190} = {r0060} + {r0120}
v5250_merror1
{F 18.00.b, r0211, c0130} = {F 04.02.1, r0050, c0020} + {F 04.02.2, r0060, c0020}
v5663_serror1
with {tF_04.07, c0021, default: null, interval: false}: {r0060-0190} <= 0
v5665_serror1
with {tF_04.08, c0030, 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}
v23898_hwarning1
with{tF_04.10, (c0010, c0015, c0016, c0020, c0025, c0070, c0080, c0090, c0100, c0110), default: 0, interval: true}: {r0190} = {r0010} + {r0060} + {r0120}
v5039_mwarning1
{r0060} = sum(r0070-0110)
v5043_mwarning1
{r0060} = sum(r0070-0110)
v5150_mwarning1
{r0211} = {r0212} + {r0213} + {r0214} + {r0215} + {r0216}
v5319_mwarning1
with {default: 0, interval: true}: {tF_18.00.b, r0211, c0130} = sum ({tF_20.04, r0080, c0040})
v5668_swarning1
with {tF_04.10, r*, default: null, interval: false}: {c0080-0110} <= 0
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
v8698_mwarning1
{c0070} = {c0016} + {c0025} + {c0090}
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.