v7796_m

warningactivewithin F 13.02.19 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_13.02.1.a, c*, default: 0, interval: true}: {r0080} = {r0010} + {r0020}

EBA description {r0080} = {r0010} + {r0020}

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 →

	c0010Value at initial recognition	c0020Carrying amount	c0030Accumulated negative changes
0010Property, Plant and Equipment	in rule	in rule	in rule
0020Other than Property Plant and Equipment	in rule	in rule	in rule
0080Total	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

v7796_m

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 17188 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 13.02.1 c0020
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 1 §28 F 13.02.1 c0020
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Annex V Part 2 §175i F 13.02.1 c0010
‘Value at initial recognition’ shall mean the gross carrying amount of the collateral obtained by taking possession at the point in time of the initial recognition in the balance sheet of the reporting institution.
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)

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v8162_swarning6
with {tF_13.02.1.a, r*, default: null, interval: false}: {c0010-0020} >= 0
v7793_mwarning3
{F 13.02.1.a, c0020} <= {F 13.03.1.a, c0020}
v7794_swarning3
with {tF_13.02.1.a, default: null, interval: false}: {r*, c0030} <= 0
v7795_mwarning3
{r0020} = sum(r0030, r0040, r0050, r0060, r0070)
v7790_mwarning1
{F 13.02.1.a, r0010, c0020} <= {F 01.01, r0280, c0010}

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.