v8356_s

warningactivewithin F 25.0222 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_25.02.c, default: null, interval: false}: {r*, c*} >= 0

EBA description with {tF_25.02.c, default: null, interval: false}: {r*, c*} >= 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 →

	c0160Carrying amount	c0150Value at initial recognition
0010Residential immovable property	in rule	in rule
0020Residential immovable property › Of which: under construction / development	in rule	in rule
0030Commercial immovable property	in rule	in rule
0040Commercial immovable property › Of which: under construction / development	in rule	in rule
0050Commercial immovable property › Of which: Land related to commercial real estate corporations (excluding agricultural land)	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
0070Of which: Land related to commercial real estate corporations (excluding agricultural land) › Of which: Land without planning permission for development	in rule	in rule
0080Movable property	in rule	in rule
0090Equity and debt securities	in rule	in rule
0100Other	in rule	in rule
0110Total	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

v8356_s

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 21226 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 25.02 c0160
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 25.02 c0160, c0150
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 c0150
‘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 §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.

Other acts

IFRS 5.6

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v8078_mwarning8
{F 25.02.a, c0030} >= {F 25.02.c, c0150}
v8080_mwarning8
{F 25.02.a, c0040} >= {F 25.02.c, c0160}
v8149_mwarning4
{r0010} >= {r0020}
v8150_mwarning4
{r0030} >= {r0040}
v8151_mwarning4
{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}
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.