v7794_s

warningactivewithin F 13.02.18 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_13.02.1.a, default: null, interval: false}: {r*, c0030} <= 0

EBA description with {tF_13.02.1.a, default: null, interval: false}: {r*, c0030} <= 0

Precondition p_345 (its meaning is not in the data yet)

Cells involved

F 13.02.1 Collateral obtained by taking possession during the period (held at the reference date)

Open template →

	c0030Accumulated negative changes
0010Property, Plant and Equipment	in rule
0020Other than Property Plant and Equipment	in rule
0030Other than Property Plant and Equipment › Residential immovable property	in rule
0040Other than Property Plant and Equipment › Commercial immovable property	in rule
0050Other than Property Plant and Equipment › Movable property	in rule
0060Other than Property Plant and Equipment › Equity and debt securities	in rule
0070Other than Property Plant and Equipment › Other	in rule
0080Total	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	active	2024-12-31
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

v7794_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 11268 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 2 §173 F 13.02.1 r0030, r0040, r0050, r0060, r0070
For reporting loans and advances according to the type of pledge, the following definitions shall be used: (a) within ‘Loans collateralised by immovable property’, ‘Residential’ shall include loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of immovable property other than residential, including offices and commercial premises and other types of commercial immovable property. The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with point (75) of Article 4(1) CRR; (b) within ‘Other collateralised loans’: (i) ‘Cash, deposits, (Debt securities issued)’ shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan; (ii) ‘Movable property’ shall comprise pledges of physical collateral other than immovable property and include cars, airplanes, ships, industrial and mechanical equipment (machinery, mechanical and technical equipment), inventories and commodities (merchandise, finished and semi-finished products, raw materials) and other forms of movable property; (iii) ‘Equities and debt securities’ shall include collateral in the form of equity instruments, including investments in subsidiaries, joint ventures and associates, as well as in the form of debt securities issued by third parties; (iv) ‘Rest’ shall include pledges of assets; (c) ‘Financial guarantees received’ shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution for a loss it incurs because a specified debtor failed to make a payment where due in accordance with the original or modified terms of a debt instrument.
Annex V Part 2 §175ii F 13.02.1 c0030
‘Accumulated negative changes’ shall be the difference, at the level of the individual collateral item, between the value at initial recognition of the collateral and the carrying amount at the reporting reference date, where that difference is negative.

Other acts

IAS 16.6 IFRS 7.38(a)

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v7795_mwarning6
{r0020} = sum(r0030, r0040, r0050, r0060, r0070)
v7796_mwarning3
{r0080} = {r0010} + {r0020}

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.