What it is
- Type
- Validation rule · within one template, general rule
- Release
- FINREP 4.4 validation · reported from 2026-03-31
- Source
- DPM 2.0 4.4 · operation 17469 · official
Regulation7
From the rows and columns of the cells involved.
Annex V Part 2 §175 F 25.02 c0030, c0060, c0090, 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 §175i F 25.02 c0030, c0060, c0090, c0120
‘Value at initial recognition’ shall mean the gross carrying amount of the collateral obtained by taking possession at the point in time of the initial recognition in the balance sheet of the reporting institution.
Annex V Part 2 §344 F 25.02 c0030
‘Value at initial recognition’ shall have the same meaning as described in paragraph 175i of this Part.
Annex V Part 2 §348 F 25.02 c0060, c0090, c0120
Collateral obtained by taking possession shall be reported broken down by ‘time passed since the collateral has been recognised in the institution’s balance sheet.
Annex V Part 2 §350 F 25.02 r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110
Template 25.2 shall include a breakdown of the collateral obtained by taking possession as defined in paragraphs 341 of this Part, by type of collateral obtained. The template reflects collateral recognised in the balance sheet at the reference date, irrespective of the point in time when it was obtained. In addition, the template provides information on the related ‘debt balance reduction’ and ‘value at initial recognition’ as defined in paragraphs 343 and 344 of this Part and on the number of collateral obtained by taking possession and recognised in the balance sheet at the reference date. The number of collateral obtained by taking possession shall be calculated regardless of the carrying amount of the collateral and it can be one or more than one for each exposure derecognized from the balance sheet in exchange for the collateral obtained by taking possession.
Annex V Part 2 §351 F 25.02 r0010, r0030, r0080, r0090, r0100, r0110
The type of collateral shall be the ones referred to in paragraph 173 of this Part with the exception of those in point (b) (i) of that paragraph.
Show all (7)
Annex V Part 2 §352 F 25.02 r0020, r0040, r0050, r0060, r0070
With regard to collateral in the form of immovable property, the following information shall be reported in separate rows:
(a) immovable property that is under construction or development;
(b) with regard to commercial immovable property, collateral in the form of land related to commercial real estate corporations, excluding agricultural land. Separate information on land with and without a planning permission shall be reported in addition.
Controls10
10 other rules use at least one of these cells.
Other rules on the same cells
v8353_swarning44
with {tF_25.02.a, r*, default: null, interval: false}: {(c0010, c0030, c0040, c0060, c0070, c0090, c0100, c0120, c0130)} >= 0
v8089_mwarning24
{r0110} = {r0010} + {r0030} + {r0080} + {r0090} + {r0100}
v8088_mwarning12
{r0050} = {r0060} + {r0070}
v8078_mwarning8
{F 25.02.a, c0030} >= {F 25.02.c, c0150}
v8083_mwarning8
{r0010} >= {r0020}
v8086_mwarning8
{r0030} >= {r0040}
v8087_mwarning8
{r0030} >= {r0050}
v8453_mwarning1
{F 25.02.a, r0090, c0030} >= {F 25.02.c, r0090, c0150}
v8454_mwarning1
{F 25.02.a, r0100, c0030} >= {F 25.02.c, r0100, c0150}
v8455_mwarning1
{F 25.02.a, r0110, c0030} >= {F 25.02.c, r0110, c0150}
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.