v8353_s

warningactivewithin F 25.0299 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_25.02.a, r*, default: null, interval: false}: {(c0010, c0030, c0040, c0060, c0070, c0090, c0100, c0120, c0130)} >= 0

EBA description with {tF_25.02.a, r*, default: null, interval: false}: {(c0010, c0030, c0040, c0060, c0070, c0090, c0100, c0120, c0130)} >= 0

Precondition p_438 (its meaning is not in the data yet)

Cells involved

F 25.02 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained

Open template →

	c0010Gross carrying amount	c0030Value at initial recognition	c0040Carrying amount	c0060Value at initial recognition	c0070Carrying amount	c0090Value at initial recognition	c0100Carrying amount	c0120Value at initial recognition	c0130Carrying amount
0010Residential immovable property	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0020Residential immovable property › Of which: under construction / development	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0030Commercial immovable property	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0040Commercial immovable property › Of which: under construction / development	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0050Commercial immovable property › Of which: Land related to commercial real estate corporations (excluding agricultural land)	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0060Of which: Land related to commercial real estate corporations (excluding agricultural land) › Of which: Land with planning permission for development	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0070Of which: Land related to commercial real estate corporations (excluding agricultural land) › Of which: Land without planning permission for development	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0080Movable property	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0090Equity and debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0100Other	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0110Total	in rule	in rule	in rule	in rule	in rule	in rule	in rule	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

v8353_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 11297 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 25.02 c0040, c0070, c0100, c0130
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 §34 F 25.02 c0010
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 2 §175 F 25.02 c0030, c0040, c0060, c0070, c0090, c0100, c0120, c0130
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 §343 F 25.02 c0010
‘Debt balance reduction’ shall mean the gross carrying amount of the exposure that was derecognised from the balance sheet in exchange for the collateral obtained by taking possession, at the exact moment of the exchange, and the related impairments and negative changes in fair value due to credit risk accumulated at that point in time. Where, at the moment of exchange, a write-off was made, that amount shall be considered part of the debt balance reduction as well. Derecognitions from the balance sheet due to other reasons, such as cash collections, shall not be reported.
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.

Show all (10)

Annex V Part 2 §348 F 25.02 c0060, c0070, c0090, c0100, c0120, c0130
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.
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.

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v8089_mwarning54
{r0110} = {r0010} + {r0030} + {r0080} + {r0090} + {r0100}
v8077_mwarning44
{c0030} = {c0060} + {c0090} + {c0120}
v8079_mwarning44
{c0040} = {c0070} + {c0100} + {c0130}
v8088_mwarning27
{r0050} = {r0060} + {r0070}
v8083_mwarning18
{r0010} >= {r0020}
v8086_mwarning18
{r0030} >= {r0040}
v8087_mwarning18
{r0030} >= {r0050}
v8078_mwarning8
{F 25.02.a, c0030} >= {F 25.02.c, c0150}
v8080_mwarning8
{F 25.02.a, c0040} >= {F 25.02.c, c0160}
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}
v8456_mwarning1
{F 25.02.a, r0090, c0040} >= {F 25.02.c, r0090, c0160}
v8457_mwarning1
{F 25.02.a, r0100, c0040} >= {F 25.02.c, r0100, c0160}
v8458_mwarning1
{F 25.02.a, r0110, c0040} >= {F 25.02.c, r0110, c0160}

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.