v7846_m

warningactivecross-template · F 04.09 ↔ F 04.10 ↔ F 18.007 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.b, r0130, c0130} = sum ({tF_04.09, r0125, c0030-0045}) + sum ({tF_04.10, r0175, c0030-0050})

EBA description {F 18.00.b, r0130, c0130} = sum({F 04.09, r0125, (c0030, c0041, c0045)}) + sum({F 04.10, r0175, (c0030, c0040, c0050)})

Precondition p_372 (its meaning is not in the data yet)

Cells involved

F 04.09 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

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	c0030Specific allowances for credit risk	c0041General allowances for credit risk affecting carrying amount	c0045General allowances for banking risk affecting carrying amount
0125Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule	in rule	in rule

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
0175Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule	in rule	in rule

F 18.00 (NPE) Information on performing and non-performing exposures

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	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
0130Non-financial corporations › Of which: Small and Medium-sized Enterprises	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

v7846_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 17234 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §238 F 18.00 c0130
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110of this Part.

Other acts

SME Rec. art 1 2(a)

Controls14

14 other rules use at least one of these cells.

Other rules on the same cells

v23553_hwarning3
with{tF_04.09, c*, default: 0, interval: true}: abs({r0120}) >= abs({r0125})
v23554_hwarning3
with{tF_04.10, c*, default: 0, interval: true}: abs({r0170}) >= abs({r0175})
v4724_swarning3
with {tF_04.09, default: null, interval: false}: {r0010-0140, c0030-0045} <= 0
v5426_mwarning3
{c0050} - {c0060} = {c0010} - {c0015} + {c0020} - {c0025} + {c0030} + {c0041} + {c0045}
v5430_mwarning3
{c0010} - {c0070} = {c0015} - {c0016} + {c0020} - {c0025} + {c0030} + {c0040} + {c0050}
v5669_swarning3
with {tF_04.10, default: null, interval: false}: {r0060-0190, c0030-0050} <= 0
v2704_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v2750_hwarning1
(Hierarchy CT20) [Not applicable/ All counterparties] must be less than or equal to +[SME]
v5705_swarning1
with {tF_18.00.b, default: null, interval: false}: {(r0005, r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0211, r0212, r0213, r0214, r0215, r0216, r0221, r0222, r0223, r0224, r0225, r0226, r0227, r0231, r0330, r0335, r0900, r0903, r0910, r0913, r0920, r0923, r0930, r0933), (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197)} <= 0
v7842_mwarning1
{F 18.00.b, r0130, c0130} = sum({F 04.04.1, r0125, (c0050, c0060, c0070, c0071)})
v8686_mwarning1
sum({F 18.00.b, c0130, (r0130, r0900)}) = sum({F 20.04, r0200, c0031, (sNNN)})
v89861_hwarning1
with{default: 0, interval: true}: {tF_18.00.b, r0120, c0130} = {tF_18.00.b, r0130, c0130} + {tF_23.04, r0130, c0010}
v903124_hwarning1
with{tF_18.00.b.dp, (r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530, r0540, r0550), default: 0, interval: true}: {c0130} = {c0150} + {c0140}
v903277_hwarning1
with{tF_18.00.b.dp, c*, default: 0, interval: true}: abs({r0120}) >= abs({r0130})

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.