v8024_m

warningactivecross-template · F 04.08 ↔ F 04.09 ↔ F 04.10 ↔ F 23.064 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_23.06, r0010, c0010} = {tF_04.08, r0120, c0090} + {tF_04.09, r0070, c0090} + {tF_04.10, r0120, c0100}

EBA description To link accumulated partial write-offs between F 23.06 and F 04

Precondition p_431 (its meaning is not in the data yet)

Cells involved

F 04.08 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

Open template →

	c0090Accumulated partial write-offs
0120Non-trading non-derivative financial assets measured at fair value to equity › Loans and advances	in rule

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

Open template →

	c0090Accumulated partial write-offs
0070Loans and advances	in rule

F 04.10 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

Open template →

	c0100Accumulated partial write-offs
0120Other non-trading non-derivative financial assets › Loans and advances	in rule

F 23.06 Loans and advances: Accumulated partial write-offs

Open template →

	c0010Accumulated partial write-offs
0010Loans and advances	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	warning	active	2022-12-31
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

v8024_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 3622 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 23.06 r0010, c0010
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 1 §44 F 23.06 r0010
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §319 F 23.06 r0010
Template 23 presents additional information on loans and advances, excluding loans and advances classified as cash balances at central banks and other demand deposits, held for trading, trading financial assets and debt instruments held for sale.

Controls14

14 other rules use at least one of these cells.

Other rules on the same cells

v23898_hwarning1
with{tF_04.10, (c0010, c0015, c0016, c0020, c0025, c0070, c0080, c0090, c0100, c0110), default: 0, interval: true}: {r0190} = {r0010} + {r0060} + {r0120}
v23899_hwarning1
with{tF_04.09, (c0010, c0015, c0020, c0025, c0050, c0060, c0070, c0080, c0090, c0100), default: 0, interval: true}: {r0140} = {r0005} + {r0010} + {r0070}
v23900_hwarning1
with{tF_04.08, (c0010, c0035, c0040, c0050, c0060, c0070, c0080, c0090, c0100), default: 0, interval: true}: {r0190} = {r0010} + {r0060} + {r0120}
v5040_mwarning1
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v5042_mwarning1
{r0070} = {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v5044_mwarning1
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v5664_swarning1
with {tF_04.08, r*, default: null, interval: false}: {c0060-0100} <= 0
v5667_swarning1
with {tF_04.09, r*, default: null, interval: false}: {c0070-0100} <= 0
v5668_swarning1
with {tF_04.10, r*, default: null, interval: false}: {c0080-0110} <= 0
v8023_mwarning1
To link accumulated partial write-offs between F 23.06 and F 04
v8025_mwarning1
{c0010} <= {c0020}
v8033_mwarning1
{r0010} <= {r0020} + {r0040} + {r0060}
v8339_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8341_swarning1
with {tF_23.06, default: null, interval: false}: {r*, c*} <= 0

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.