v5681_s

warningactivewithin F 09.01.13 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_09.01.1, c0130, default: null, interval: false}: {(r0021, r0101, r0181)} >= 0

EBA description with {tF_09.01.1, c0130, default: null, interval: false}: {(r0021, r0101, r0181)} >= 0

Precondition p_325 (its meaning is not in the data yet)

Cells involved

F 09.01.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given

Open template →

	c0130Accumulated negatives change in fair value due to credit risk on non-performing commitments
0021Loan commitments given › of which: non-performing	in rule
0101Financial guarantees given › of which: non-performing	in rule
0181Other Commitments given › of which: non-performing	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

v5681_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14647 · official

Regulation1

From the rows and columns of the cells involved.

Annex V Part 2 §69 F 09.01.1 c0130
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.

Controls—

No other rule uses these cells.

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.