v8164_s

warningactivewithin F 13.03.116 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_13.03.1.a, r*, default: null, interval: false}: {c0010-0020} >= 0

EBA description with {tF_13.03.1.a, r*, default: null, interval: false}: {c0010-0020} >= 0

Precondition p_348 (its meaning is not in the data yet)

Cells involved

F 13.03.1 Collateral obtained by taking possession accumulated

Open template →

	c0010Value at initial recognition	c0020Carrying amount
0010Property, Plant and Equipment	in rule	in rule
0020Other than Property Plant and Equipment	in rule	in rule
0030Other than Property Plant and Equipment › Residential immovable property	in rule	in rule
0040Other than Property Plant and Equipment › Commercial immovable property	in rule	in rule
0050Other than Property Plant and Equipment › Movable property	in rule	in rule
0060Other than Property Plant and Equipment › Equity and debt securities	in rule	in rule
0070Other than Property Plant and Equipment › Other	in rule	in rule
0080Total	in rule	in rule

Scope by module

Module	Severity	Status	From
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

v8164_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 11112 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 13.03.1 c0020
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 1 §28 F 13.03.1 c0020
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Annex V Part 2 §173 F 13.03.1 r0030, r0040, r0050, r0060, r0070
For reporting loans and advances according to the type of pledge, the following definitions shall be used: (a) within ‘Loans collateralised by immovable property’, ‘Residential’ shall include loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of immovable property other than residential, including offices and commercial premises and other types of commercial immovable property. The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with point (75) of Article 4(1) CRR; (b) within ‘Other collateralised loans’: (i) ‘Cash, deposits, (Debt securities issued)’ shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan; (ii) ‘Movable property’ shall comprise pledges of physical collateral other than immovable property and include cars, airplanes, ships, industrial and mechanical equipment (machinery, mechanical and technical equipment), inventories and commodities (merchandise, finished and semi-finished products, raw materials) and other forms of movable property; (iii) ‘Equities and debt securities’ shall include collateral in the form of equity instruments, including investments in subsidiaries, joint ventures and associates, as well as in the form of debt securities issued by third parties; (iv) ‘Rest’ shall include pledges of assets; (c) ‘Financial guarantees received’ shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution for a loss it incurs because a specified debtor failed to make a payment where due in accordance with the original or modified terms of a debt instrument.
Annex V Part 2 §175i F 13.03.1 c0010
‘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.

Other acts

IAS 16.6 IFRS 7.38(a)

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v7804_mwarning12
{r0020} = sum(r0030, r0040, r0050, r0060, r0070)
v7793_mwarning8
{F 13.02.1.a, c0020} <= {F 13.03.1.a, c0020}
v7801_mwarning6
{F 13.03.1.b, c0040} <= {F 13.03.1.a, c0010}
v7802_mwarning6
{F 13.03.1.b, c0050} <= {F 13.03.1.a, c0020}
v7805_mwarning6
{r0080} = {r0010} + {r0020}
v7799_mwarning1
{F 13.03.1.a, r0010, c0020} <= {F 01.01, r0280, c0010}

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.