v8070_m

warningactivewithin F 25.013 cells · specific check

Expression · DPM 2.0, verbatim

with {c0040, default: 0, interval: true}: abs ({tF_25.01.a, r0060}) = {tF_25.01.d, r0070} - {tF_25.01.c, r0080}

EBA description abs({F 25.01.a, r0060}) = {F 25.01.d, r0070} - {F 25.01.c, r0080}

Precondition p_437 (its meaning is not in the data yet)

Cells involved

F 25.01 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows

Open template →

	c0040Carrying amount
0060Outflows of collateral during the period › Outflow for which cash was collected	in rule
0080Outflow for which cash was collected › Profits/(-)losses from sale of collateral obtained by taking possession	in rule
0070Outflow for which cash was collected › Cash collected net of costs	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

v8070_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 17448 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 25.01 c0040
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 2 §175 F 25.01 c0040
This template shall be used to report information on collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date. Collateral obtained by taking possession shall include assets that were not pledged by the debtor as collateral, but were obtained in exchange for the cancellation of debt, whether on a voluntary basis or as part of legal proceedings. The types of collateral shall be the ones referred to in paragraph 173, with the exception of those in point (b) (i) of that paragraph.
Annex V Part 2 §347 F 25.01 r0060, r0080, r0070
In case of a sale of collateral for cash, the ‘Outflow for which cash was collected’ shall be equal to the sum of ‘Cash collected net of costs’ and ‘Profits/ (-) losses from sale of collateral obtained by taking possession’. ‘Cash collected net of costs’ shall mean the amount of cash received net of transaction costs, such as fees and commissions paid to agents, transfer taxes and duties. ‘Profits/ (-) losses from sale of collateral obtained by taking possession’ shall mean the difference between the carrying amount of the collateral measured at the date of derecognition and the amount of cash received net of transaction costs. In case of replacement of collateral with financial instruments as described in paragraph 346 of this Part, the carrying amount of the financing granted shall be reported.
Annex V Part 2 §349 F 25.01 r0060
In the context of the presentation of collateral obtained bytime passed since recognition in the balance sheet, the ‘ageing’ of collateral on the balance sheet, i.e. the migration between the predefined time buckets, shall be reported neither as inflow nor as outflow.

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v10229_swarning1
with {tF_25.01.a, default: null, interval: false}: {r0050-0110, (c0040, c0060, c0080, c0100, c0120)} <= 0
v8072_mwarning1
{c0040} = {c0060} + {c0080} + {c0100}
v8074_mwarning1
{r0050} = {r0060} + {r0090} + {r0110}

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.