v8698_m

warningactivewithin F 04.1080 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_04.10, r*, default: 0, interval: true}: {c0070} = {c0016} + {c0025} + {c0090}

EBA description {c0070} = {c0016} + {c0025} + {c0090}

Precondition p_301 (its meaning is not in the data yet)

Cells involved

F 04.10 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

Open template →

	c0016of which: assets under LOCOM	c0025of which: assets under LOCOM	c0070of which: assets under LOCOM	c0090Accumulated negative value adjustments on LOCOM assets - credit risk induced
0190Other non-trading non-derivative financial assets	in rule	in rule	in rule	in rule
0010Other non-trading non-derivative financial assets › Equity instruments	in rule	in rule	in rule	in rule
0020Equity instruments › of which: unquoted	in rule	in rule	in rule	in rule
0030Equity instruments › of which: credit institutions	in rule	in rule	in rule	in rule
0040Equity instruments › of which: other financial corporations	in rule	in rule	in rule	in rule
0050Equity instruments › of which: non-financial corporations	in rule	in rule	in rule	in rule
0060Other non-trading non-derivative financial assets › Debt securities	in rule	in rule	in rule	in rule
0070Debt securities › Central banks	in rule	in rule	in rule	in rule
0080Debt securities › General governments	in rule	in rule	in rule	in rule
0090Debt securities › Credit institutions	in rule	in rule	in rule	in rule
0100Debt securities › Other financial corporations	in rule	in rule	in rule	in rule
0110Debt securities › Non-financial corporations	in rule	in rule	in rule	in rule
0120Other non-trading non-derivative financial assets › Loans and advances	in rule	in rule	in rule	in rule
0130Loans and advances › Central banks	in rule	in rule	in rule	in rule
0140Loans and advances › General governments	in rule	in rule	in rule	in rule
0150Loans and advances › Credit institutions	in rule	in rule	in rule	in rule
0160Loans and advances › Other financial corporations	in rule	in rule	in rule	in rule
0170Loans and advances › Non-financial corporations	in rule	in rule	in rule	in rule
0175Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule	in rule	in rule	in rule
0180Loans and advances › Households	in rule	in rule	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

v8698_m

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 17606 · official

Regulation13

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 1 §20 F 04.10 r0190, c0016, c0025, c0070
Under national GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios. That accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (‘strict LOCOM’). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
Annex V Part 1 §31 F 04.10 r0060
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 04.10 r0120
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 1 §34 F 04.10 c0016, c0025
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 1 §42 F 04.10 r0030, r0040, r0050, r0070, r0080, r0090, r0100, r0110, r0130, r0140, r0150, r0160, r0170, r0180
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 1 §44 F 04.10 r0010, r0060, r0120
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.

Show all (7)

Annex V Part 2 §81 F 04.10 c0090
In template 4.10, assets measured at strict LOCOM as well as their associated value adjustments shall be reported separately from assets under other measurement methods. Financial assets under strict LOCOM and financial assets under other measurement methods shall be reported as impaired assets in case they have credit-risk induced value adjustments as defined in paragraph 80 or impairment associated with them. Financial assets under strict LOCOM with market risk induced value adjustments as defined in paragraph 80 shall not be considered as impaired. Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.

Other acts

Acc. Dir. art 8 1(a)Acc. Dir. art 8 2 ECB/2013/33 Annex II Part 2(4)ECB/2013/33 Annex II Part 2(5)SME Rec. art 1 2(a)CRR art 4 1(95)

Controls68

68 other rules use at least one of these cells.

Other rules on the same cells

v5430_mwarning45
{c0010} - {c0070} = {c0015} - {c0016} + {c0020} - {c0025} + {c0030} + {c0040} + {c0050}
v5044_mwarning28
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v5043_mwarning24
{r0060} = sum(r0070-0110)
v3911_swarning20
with {tF_04.10, r*, default: null, interval: false}: {(c0010, c0015, c0020, c0070)} >= 0
v5668_swarning20
with {tF_04.10, r*, default: null, interval: false}: {c0080-0110} <= 0
v23898_hwarning16
with{tF_04.10, (c0010, c0015, c0016, c0020, c0025, c0070, c0080, c0090, c0100, c0110), default: 0, interval: true}: {r0190} = {r0010} + {r0060} + {r0120}
v5431_mwarning15
{c0010} - {c0070} = {c0015} - {c0016} + {c0020} - {c0025}
v23554_hwarning8
with{tF_04.10, c*, default: 0, interval: true}: abs({r0170}) >= abs({r0175})
v5447_mwarning4
{F 18.00.a, r0180, c0010} - {F 18.00.a, r0005, c0010} = sum({F 04.09, r0010, (c0010, c0020)}) + sum({F 04.09, r0070, (c0010, c0020)}) + sum({F 04.10, r0060, (c0015, c0020)}) + sum({F 04.10, r0120, (c0015, c0020)}) - sum({F 04.10, r0060, (c0016, c0025)}) - sum({F 04.10, r0120, (c0016, c0025)})
v5434_mwarning2
{F 18.00.a, r0010, c0010} = sum({F 04.09, r0010, (c0010, c0020)}) + sum({F 04.10, r0060, (c0015, c0020)}) - sum({F 04.10, r0060, (c0016, c0025)})
v5435_mwarning2
{F 18.00.a, r0020, c0010} = sum({F 04.09, r0020, (c0010, c0020)}) + sum({F 04.10, r0070, (c0015, c0020)}) - sum({F 04.10, r0070, (c0016, c0025)})
v5436_mwarning2
{F 18.00.a, r0030, c0010} = sum({F 04.09, r0030, (c0010, c0020)}) + sum({F 04.10, r0080, (c0015, c0020)}) - sum({F 04.10, r0080, (c0016, c0025)})
v5437_mwarning2
{F 18.00.a, r0040, c0010} = sum({F 04.09, r0040, (c0010, c0020)}) + sum({F 04.10, r0090, (c0015, c0020)}) - sum({F 04.10, r0090, (c0016, c0025)})
v5438_mwarning2
{F 18.00.a, r0050, c0010} = sum({F 04.09, r0050, (c0010, c0020)}) + sum({F 04.10, r0100, (c0015, c0020)}) - sum({F 04.10, r0100, (c0016, c0025)})
v5439_mwarning2
{F 18.00.a, r0060, c0010} = sum({F 04.09, r0060, (c0010, c0020)}) + sum({F 04.10, r0110, (c0015, c0020)}) - sum({F 04.10, r0110, (c0016, c0025)})
v5440_mwarning2
{F 18.00.a, r0070, c0010} = sum({F 04.09, r0070, (c0010, c0020)}) + sum({F 04.10, r0120, (c0015, c0020)}) - sum({F 04.10, r0120, (c0016, c0025)})
v5441_mwarning2
{F 18.00.a, r0080, c0010} = sum({F 04.09, r0080, (c0010, c0020)}) + sum({F 04.10, r0130, (c0015, c0020)}) - sum({F 04.10, r0130, (c0016, c0025)})
v5442_mwarning2
{F 18.00.a, r0090, c0010} = sum({F 04.09, r0090, (c0010, c0020)}) + sum({F 04.10, r0140, (c0015, c0020)}) - sum({F 04.10, r0140, (c0016, c0025)})
v5443_mwarning2
{F 18.00.a, r0100, c0010} = sum({F 04.09, r0100, (c0010, c0020)}) + sum({F 04.10, r0150, (c0015, c0020)}) - sum({F 04.10, r0150, (c0016, c0025)})
v5444_mwarning2
{F 18.00.a, r0110, c0010} = sum({F 04.09, r0110, (c0010, c0020)}) + sum({F 04.10, r0160, (c0015, c0020)}) - sum({F 04.10, r0160, (c0016, c0025)})
v5445_mwarning2
{F 18.00.a, r0120, c0010} = sum({F 04.09, r0120, (c0010, c0020)}) + sum({F 04.10, r0170, (c0015, c0020)}) - sum({F 04.10, r0170, (c0016, c0025)})
v5446_mwarning2
{F 18.00.a, r0150, c0010} = sum({F 04.09, r0130, (c0010, c0020)}) + sum({F 04.10, r0180, (c0015, c0020)}) - sum({F 04.10, r0180, (c0016, c0025)})
v5462_mwarning2
{F 18.00.a, r0211, c0010} = {F 04.07, r0060, c0010} - {F 04.07, r0060, c0021} + {F 04.08, r0060, c0010} - {F 04.08, r0060, c0030} + sum({F 04.10, r0060, (c0016, c0025)})
v5463_mwarning2
{F 18.00.a, r0212, c0010} = {F 04.07, r0070, c0010} - {F 04.07, r0070, c0021} + {F 04.08, r0070, c0010} - {F 04.08, r0070, c0030} + sum({F 04.10, r0070, (c0016, c0025)})
v5464_mwarning2
{F 18.00.a, r0213, c0010} = {F 04.07, r0080, c0010} - {F 04.07, r0080, c0021} + {F 04.08, r0080, c0010} - {F 04.08, r0080, c0030} + sum({F 04.10, r0080, (c0016, c0025)})

+ 43 more: see them lit in the grid of F 04.10.

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.