v5669_s

warningactivewithin F 04.1045 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_04.10, default: null, interval: false}: {r0060-0190, c0030-0050} <= 0

EBA description with {tF_04.10, default: null, interval: false}: {r0060-0190, c0030-0050} <= 0

Precondition p_301 (its meaning is not in the data yet)

Cells involved

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

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	c0030Specific allowances for credit risk	c0040General allowances for credit risk affecting carrying amount	c0050General allowances for banking risk affecting carrying amount
0190Other non-trading non-derivative financial assets	in rule	in rule	in rule
0060Other non-trading non-derivative financial assets › Debt securities	in rule	in rule	in rule
0070Debt securities › Central banks	in rule	in rule	in rule
0080Debt securities › General governments	in rule	in rule	in rule
0090Debt securities › Credit institutions	in rule	in rule	in rule
0100Debt securities › Other financial corporations	in rule	in rule	in rule
0110Debt securities › Non-financial corporations	in rule	in rule	in rule
0120Other non-trading non-derivative financial assets › Loans and advances	in rule	in rule	in rule
0130Loans and advances › Central banks	in rule	in rule	in rule
0140Loans and advances › General governments	in rule	in rule	in rule
0150Loans and advances › Credit institutions	in rule	in rule	in rule
0160Loans and advances › Other financial corporations	in rule	in rule	in rule
0170Loans and advances › Non-financial corporations	in rule	in rule	in rule
0175Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule	in rule	in rule
0180Loans and advances › Households	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

v5669_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14417 · official

Regulation12

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 1 §20 F 04.10 r0190
Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios. That accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (‘strict LOCOM’). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
Annex V Part 1 §31 F 04.10 r0060
‘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 §32 F 04.10 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 §42 F 04.10 r0070, r0080, r0090, r0100, r0110, r0130, r0140, r0150, r0160, r0170, r0180
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 1 §44 F 04.10 r0060, 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 04.10 c0030, c0040, c0050
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).

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Annex V Part 2 §71 F 04.10 c0030, c0040, c0050
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.
Annex V Part 2 §82 F 04.10 c0050
Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments (BAD Article 37.2).

Other acts

Acc. Dir. art 8 1(a)Acc. Dir. art 8 2 SME Rec. art 1 2(a)CRR art 4 1(95)

Controls20

20 other rules use at least one of these cells.

Other rules on the same cells

v5430_mwarning45
{c0010} - {c0070} = {c0015} - {c0016} + {c0020} - {c0025} + {c0030} + {c0040} + {c0050}
v5044_mwarning21
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v5043_mwarning18
{r0060} = sum(r0070-0110)
v23554_hwarning6
with{tF_04.10, c*, default: 0, interval: true}: abs({r0170}) >= abs({r0175})
v5476_mwarning3
{F 18.00.b, r0010, c0130} = sum({F 04.09, r0010, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0060, (c0030, c0040, c0050)})
v5477_mwarning3
{F 18.00.b, r0020, c0130} = sum({F 04.09, r0020, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0070, (c0030, c0040, c0050)})
v5478_mwarning3
{F 18.00.b, r0030, c0130} = sum({F 04.09, r0030, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0080, (c0030, c0040, c0050)})
v5479_mwarning3
{F 18.00.b, r0040, c0130} = sum({F 04.09, r0040, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0090, (c0030, c0040, c0050)})
v5480_mwarning3
{F 18.00.b, r0050, c0130} = sum({F 04.09, r0050, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0100, (c0030, c0040, c0050)})
v5481_mwarning3
{F 18.00.b, r0060, c0130} = sum({F 04.09, r0060, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0110, (c0030, c0040, c0050)})
v5482_mwarning3
{F 18.00.b, r0070, c0130} = sum({F 04.09, r0070, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0120, (c0030, c0040, c0050)})
v5483_mwarning3
{F 18.00.b, r0080, c0130} = sum({F 04.09, r0080, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0130, (c0030, c0040, c0050)})
v5484_mwarning3
{F 18.00.b, r0090, c0130} = sum({F 04.09, r0090, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0140, (c0030, c0040, c0050)})
v5485_mwarning3
{F 18.00.b, r0100, c0130} = sum({F 04.09, r0100, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0150, (c0030, c0040, c0050)})
v5486_mwarning3
{F 18.00.b, r0110, c0130} = sum({F 04.09, r0110, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0160, (c0030, c0040, c0050)})
v5487_mwarning3
{F 18.00.b, r0120, c0130} = sum({F 04.09, r0120, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0170, (c0030, c0040, c0050)})
v5488_mwarning3
{F 18.00.b, r0150, c0130} = sum({F 04.09, r0130, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0180, (c0030, c0040, c0050)})
v5489_mwarning3
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.09, r0140, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0190, (c0030, c0040, c0050)})
v5535_mwarning3
{F 06.01, r0190, c0021} = sum({F 04.08, r0170, (c0060, c0070, c0080)}) + sum({F 04.09, r0120, (c0030, c0041, c0045)}) + sum({F 04.10, r0170, (c0030, c0040, c0050)})
v7846_mwarning3
{F 18.00.b, r0130, c0130} = sum({F 04.09, r0125, (c0030, c0041, c0045)}) + sum({F 04.10, r0175, (c0030, c0040, c0050)})

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.