v8075_m

warningactivewithin F 25.018 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_25.01.a, (c0040, c0120), default: 0, interval: true}: {r0120} = {r0010} + {r0020} + {r0050}

EBA description {r0120} = {r0010} + {r0020} + {r0050}

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	c0120Carrying amount
0010Opening balance	in rule	in rule
0020Inflows of collateral during the period	in rule	in rule
0050Outflows of collateral during the period	in rule	in rule
0120Closing balance	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

v8075_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 17453 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 25.01 c0040, c0120
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, c0120
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 §341 F 25.01 r0010, r0120
‘Collateral obtained by taking possession’ shall include both assets that were pledged by the debtor as collateral and 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.
Annex V Part 2 §342 F 25.01 r0010, r0120
Template 25.1 shall be used to present the reconciliation of the opening balance, as of the beginning of the financial year, and the closing balance of the stock of collateral obtained by taking possession, other than collateral classified as property, plant and equipment (PP&E). In addition, the template shall provide information on the related ‘debt balance reduction’ and the value at initial recognition of collateral obtained by taking possession.
Annex V Part 2 §345 F 25.01 r0020
With regard to the ‘inflows during the period’: a) the collateral obtained by taking possession shall include: (i) new collateral obtained by taking possession during the period (since the beginning of the financial year), irrespective of whether the collateral is still recognised in the institution’s balance sheet (held) at the reference date or not and (ii) positive changes in valuation of collateral during the period due to different reasons (such as positive changes in fair value, appreciation, reversal of impairment, changes of accounting policies). These types of inflows shall be reported separately in addition. b) the ‘debt balance reduction’ shall reflect the debt balance reduction of the exposure derecognised related to the collateral that was obtained during the period.
Annex V Part 2 §346 F 25.01 r0050
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.

Show all (7)

Annex V Part 2 §349 F 25.01 r0020, r0050
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.

Other acts

IFRS 5.6

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v10008_swarning3
with {tF_25.01.a, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0120), (c0040, c0060)} >= 0
v10011_swarning3
with {tF_25.01.a, c0120, default: null, interval: false}: {(r0010, r0020, r0030, r0120)} >= 0
v10229_swarning2
with {tF_25.01.a, default: null, interval: false}: {r0050-0110, (c0040, c0060, c0080, c0100, c0120)} <= 0
v8072_mwarning2
{c0040} = {c0060} + {c0080} + {c0100}
v8073_mwarning1
{r0020} = {r0030} + {r0040}
v8074_mwarning1
{r0050} = {r0060} + {r0090} + {r0110}

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.