v5532_m

warningactivecross-template · F 04.02.1 ↔ F 04.02.2 ↔ F 04.03.1 ↔ F 04.04.1 ↔ F 06.0113 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_06.01, r0190, c0010} = {tF_04.02.1, r0160, c0010} - {tF_04.02.1, r0160, c0020} + {tF_04.02.2, r0170, c0010} - {tF_04.02.2, r0170, c0020} + sum ({tF_04.03.1, r0160, (c0015, c0030, c0040, c0041)}) + sum ({tF_04.04.1, r0120, (c0015, c0030, c0040, c0041)})

EBA description Added column on POCI

Precondition p_308 (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 →

	c0010Carrying amount	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
0160Loans and advances › Non-financial corporations	in rule	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 →

	c0010Carrying amount	c0020Accumulated negative changes in fair value due to credit risk on non-performing exposures
0170Loans and advances › Non-financial corporations	in rule	in rule

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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	c0015Assets without significant increase in credit risk since initial recognition (Stage 1)	c0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0040Credit-impaired assets (Stage 3)	c0041Purchased or originated credit-impaired financial assets
0160Loans and advances › Non-financial corporations	in rule	in rule	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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	c0015Assets without significant increase in credit risk since initial recognition (Stage 1)	c0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0040Credit-impaired assets (Stage 3)	c0041Purchased or originated credit-impaired financial assets
0120Loans and advances › Non-financial corporations	in rule	in rule	in rule	in rule

F 06.01 Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes

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	c0010Gross carrying amount
0190Loans and advances	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

v5532_m

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16788 · official

Regulation16

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 04.02.1 c0010 · F 04.02.2 c0010
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 06.01 r0190
‘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 c0015, c0030, c0040, c0041 · F 04.04.1 c0015, c0030, c0040, c0041 · F 06.01 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 04.02.1 r0160 · F 04.02.2 r0170 · F 04.03.1 r0160 · F 04.04.1 r0120 · F 06.01 c0010
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 §67 F 04.03.1 c0041 · F 04.04.1 c0041
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty. For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages, except where they are purchased or originated financial assets that are credit-impaired at initial recognition as defined in IFRS 9 Appendix A. For these assets, the gross carrying amount and accumulated impairment shall be separately reported, outside the impairment stages, in templates 4.3.1 and 4.4.1.
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.

Show all (8)

Annex V Part 2 §90 F 06.01 r0190
Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading, trading or held for sale portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.
Annex V Part 2 §91 F 06.01 c0010
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 43 of Part 1 of this Annex.

Other acts

IFRS 9.5.5.5 IFRS 7.35M(a)IFRS 9.5.5.3 IFRS 7.35M(b)(i)IFRS 9.5.5.1 IFRS 9.7.35M(b)(ii)IFRS 9.5.5.13 IFRS 7.35M(c)

Controls34

34 other rules use at least one of these cells.

Other rules on the same cells

v5538_mwarning8
Added column on POCI
v5181_merror4
{F 18.00.a, r0226, c0010} = {F 04.02.1, r0160, c0010} - {F 04.02.1, r0160, c0020} + {F 04.02.2, r0170, c0010} - {F 04.02.2, r0170, c0020}
v23550_hwarning4
with{tF_04.03.1, c*, default: 0, interval: true}: abs({r0160}) >= abs({r0165})
v23551_hwarning4
with{tF_04.04.1, c*, default: 0, interval: true}: abs({r0120}) >= abs({r0125})
v2778_mwarning4
{F 18.00.a, r0120, c0010} = sum({F 04.04.1, r0120, (c0015, c0030, c0040, c0041)})
v5029_mwarning4
with {tF_04.03.1, r0050-0170, default: 0, interval: true}: {c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v5032_mwarning4
{c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v5167_mwarning4
{F 18.00.a, r0196, c0010} = sum({F 04.03.1, r0160, (c0015, c0030, c0040, c0041)})
v5659_swarning4
with {tF_04.03.1, default: null, interval: false}: {r0050-0180, c0015-0041} >= 0
v5661_swarning4
with {tF_04.04.1, r*, default: null, interval: false}: {c0010-0041} >= 0
v0802_merror2
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v5261_merror2
{F 18.00.b, r0226, c0130} = {F 04.02.1, r0160, c0020} + {F 04.02.2, r0170, c0020}
v5536_merror2
{F 06.01, r0190, c0022} = {F 04.02.1, r0160, c0020} + {F 04.02.2, r0170, c0020}
v09640_mwarning2
sum({F 07.01, r0170, (c0100-0120)}) <= {F 04.03.1, r0160, c0041} + {F 04.03.1, r0160, c0071} + {F 04.04.1, r0120, c0041} + {F 04.04.1, r0120, c0071}
v1381_mwarning2
{F 05.01, r0080, c0050} = {F 04.02.1, r0160, c0010} + {F 04.02.2, r0170, c0010} + {F 04.03.1, r0160, c0010} + {F 04.04.1, r0120, c0010} + {F 04.07, r0170, c0010} + {F 04.08, r0170, c0010} + {F 04.08, r0170, c0035} + {F 04.09, r0120, c0050} + {F 04.10, r0170, c0010}
v5396_mwarning2
sum({F 07.01, r0170, (c0010-0030)}) <= {F 04.03.1, r0160, c0015} + {F 04.03.1, r0160, c0050} + {F 04.04.1, r0120, c0015} + {F 04.04.1, r0120, c0050}
v5411_mwarning2
sum({F 07.01, r0170, (c0040-0060)}) <= {F 04.03.1, r0160, c0030} + {F 04.03.1, r0160, c0060} + {F 04.04.1, r0120, c0030} + {F 04.04.1, r0120, c0060}
v5424_mwarning2
sum({F 07.01, r0170, (c0070-0090)}) <= {F 04.03.1, r0160, c0040} + {F 04.03.1, r0160, c0070} + {F 04.04.1, r0120, c0040} + {F 04.04.1, r0120, c0070}
v0879_merror1
{r0190} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0105} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v3132_merror1
{c0012} <= {c0010}
v5014_merror1
{F 06.01, r0190, c0010} = {F 18.00.a, r0120, c0010} + {F 18.00.a, r0196, c0010} + {F 18.00.a, r0226, c0010}
v5366_merror1
{c0011} <= {c0010}
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
v10682_mwarning1
{c0020} <= {c0015}

+ 9 more: see them lit in the grid of F 04.02.1.

Interpretation1

2019_4803

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.