v8074_m

warningactivewithin F 25.014 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_25.01.a, c0040, default: 0, interval: true}: {r0050} = {r0060} + {r0090} + {r0110}

EBA description {r0050} = {r0060} + {r0090} + {r0110}

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
0050Outflows of collateral during the period	in rule
0060Outflows of collateral during the period › Outflow for which cash was collected	in rule
0090Outflows of collateral during the period › Outflow with replacement by financial instrument	in rule
0110Outflows of collateral during the period › Outflow due to negative changes in value	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

v8074_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 17452 · official

Regulation5

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 §346 F 25.01 r0050, r0090, r0110
With regard to the ‘outflows during the period’: a) the collateral obtained by taking possession shall include: (i) collateral sold for cash during the period; (ii) collateral sold with replacement by financial instruments during the period; and (iii) negative changes in valuation of collateral during the period due to different reasons (such as negative changes in fair value, depreciation, impairment, write-off, changes of accounting policies). Those types of outflows shall be reported separately. Where collateral is derecognised in exchange for both cash and financial instruments, the relevant amounts shall be split and allocated to the two outflow types. ‘Collateral sold with replacement by financial instruments’ shall describe cases where the collateral is sold to a counterparty, and the acquisition by that counterparty is financed by the reporting institution. b) the ‘debt balance reduction’ shall reflect the debt balance reduction of the exposure related to cases where the collateral was sold for cash or replaced by financial instruments during the period.
Annex V Part 2 §347 F 25.01 r0060
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 r0050, r0060, r0090, r0110
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.

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v10229_swarning4
with {tF_25.01.a, default: null, interval: false}: {r0050-0110, (c0040, c0060, c0080, c0100, c0120)} <= 0
v8072_mwarning3
{c0040} = {c0060} + {c0080} + {c0100}
v8070_mwarning1
abs({F 25.01.a, r0060}) = {F 25.01.d, r0070} - {F 25.01.c, r0080}
v8075_mwarning1
{r0120} = {r0010} + {r0020} + {r0050}

Interpretation1

2020_5456

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.