v5536_m

error · blockingactivecross-template · F 04.02.1 ↔ F 04.02.2 ↔ F 06.013 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_06.01, r0190, c0022} = {tF_04.02.1, r0160, c0020} + {tF_04.02.2, r0170, c0020}

EBA description {F 06.01, r0190, c0022} = {F 04.02.1, r0160, c0020} + {F 04.02.2, r0170, c0020}

Precondition p_309 (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 →

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

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

Open template →

	c0022Accumulated negative changes in fair value due to credit risk on non-performing exposures
0190Loans and advances	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v5536_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 2294 · official

Regulation5

From the rows and columns of the cells involved.

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 §42 F 04.02.1 r0160 · F 04.02.2 r0170 · F 06.01 c0022
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 §69 F 04.02.1 c0020 · F 04.02.2 c0020 · F 06.01 c0022
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.
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 c0022
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.

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v5181_merror2
{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}
v5261_merror2
{F 18.00.b, r0226, c0130} = {F 04.02.1, r0160, c0020} + {F 04.02.2, r0170, c0020}
v5532_mwarning2
Added column on POCI
v0802_merror1
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v0879_merror1
{r0190} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0105} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v5266_merror1
{F 06.01, r0190, c0022} = {F 18.00.b, r0226, c0130}
v5537_merror1
{F 06.01, r0190, c0022} = {F 04.07, r0170, c0021} + {F 04.08, r0170, c0030} + {F 04.09, r0120, c0080} + {F 04.10, r0170, c0090}
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
v4975_mwarning1
{F 05.01, r0080, c0050} = {F 06.01, r0190, c0010} + {F 06.01, r0190, c0021} + {F 06.01, r0190, c0022}
v5015_mwarning1
sum({F 06.01, r0190, (c0021, c0022)}) = {F 18.00.b, r0120, c0130} + {F 18.00.b, r0196, c0130} + {F 18.00.b, r0226, c0130}
v5120_mwarning1
{F 06.01, c0022} = sum({F 20.07.1, c0022, (sNNN)})
v5676_swarning1
with {tF_06.01, r*, default: null, interval: false}: {c0021-0022} <= 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.