v6036_m

warningactivecross-template · F 04.03.1 ↔ F 04.04.1 ↔ F 12.014 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_12.01.a, r0360, c0100} - {tF_12.01.a, r0365, c0100} = {tF_04.03.1, r0180, c0070} + {tF_04.04.1, r0140, c0070}

EBA description {F 12.01.a, r0360, c0100} - {F 12.01.a, r0365, c0100} = {F 04.03.1, r0180, c0070} + {F 04.04.1, r0140, c0070}

Precondition p_337 (its meaning is not in the data yet)

Cells involved

F 04.03.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

Open template →

	c0070Credit-impaired assets (Stage 3)
0180FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME	in rule

F 04.04.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

Open template →

	c0070Credit-impaired assets (Stage 3)
0140FINANCIAL ASSETS AT AMORTISED COST	in rule

F 12.01 Movements in allowances and provisions for credit losses

Open template →

	c0100Closing balance
0360Total allowance for debt instruments › Allowances for credit-impaired debt instruments (Stage 3)	in rule
0365Allowances for credit-impaired debt instruments (Stage 3) › Cash balances at central banks and other demand deposits	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

v6036_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 16817 · official

Regulation14

From the rows and columns of the cells involved.

Annex V Part 2 §2 F 12.01 r0365
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 12.01 r0365
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.
Annex V Part 2 §70 F 04.03.1 c0070 · F 04.04.1 c0070
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).
Annex V Part 2 §71 F 04.03.1 c0070 · F 04.04.1 c0070
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.

Other acts

IFRS 7.8(h)IFRS 9.4.1.2A IFRS 9.5.5.1 IFRS 9.5.5.15 IFRS 7.35H(b)(ii)IFRS 7.16A IFRS 7.8(f)IFRS 9.4.1.2 IFRS 5.1 IFRS 9.Appendix A

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v5053_merror2
{c0100} = sum(c0010-0090)
v23149_swarning2
with {tF_12.01.a, r*, default: null, interval: false}: {(c0010, c0100, c0120)} <= 0
v5051_merror1
{r0520} = {r0010} + {r0180} + {r0360} + {r0600}
v5056_merror1
{r0360} = sum(r0500-0510)
v23847_hwarning1
with{tF_12.01.a, c*, default: 0, interval: true}: {r0360} = {r0370} + {r0430}
v23856_hwarning1
with{tF_04.04.1, c*, default: 0, interval: true}: {r0140} = {r0010} + {r0070}
v5028_mwarning1
{r0180} = {r0050} + {r0110}
v5032_mwarning1
{c0010} = {c0015} + {c0030} + {c0040} + {c0041} + {c0050} + {c0060} + {c0070} + {c0071}
v5235_mwarning1
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})
v5249_mwarning1
Added column on POCI
v7813_mwarning1
{F 18.00.b, r0201, c0951} = {F 04.03.1, r0180, c0070}
v7844_mwarning1
sum({F 18.00.b, (r0010, r0070), c0951}) = {F 04.04.1, r0140, c0070}
v8142_mwarning1
sum({F 18.00.b, (r0010, r0070), c0130}) = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})
v8155_swarning1
with {tF_04.04.1, r*, default: null, interval: false}: {(c0050, c0060, c0070, c0080, c0090)} <= 0
v8370_swarning1
with {tF_04.03.1, default: null, interval: false}: {r0050-0180, (c0050, c0060, c0070, c0080, c0090)} <= 0

Interpretation2

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.