v903638_h

warningactivewithin F 07.0136 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_07.01, c*, default: 0, interval: true}: {r0190} = {r0060} + {r0120}

EBA description Generated by subcategory(ies): FI_agg_24.

Precondition p_316 (its meaning is not in the data yet)

Cells involved

F 07.01 Financial assets subject to impairment that are past due

Open template →

	c0010≤ 30 days	c0020> 30 days ≤ 90 days	c0030> 90 days	c0040≤ 30 days	c0050> 30 days ≤ 90 days	c0060> 90 days	c0070≤ 30 days	c0080> 30 days ≤ 90 days	c0090> 90 days	c0100≤ 30 days	c0110> 30 days ≤ 90 days	c0120> 90 days
0060TOTAL › Debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0120TOTAL › Loans and advances	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0190TOTAL	in rule	in rule	in rule	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 3.3.0	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

v903638_h

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 21343 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 07.01 c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0100, c0110, c0120
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 §31 F 07.01 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 07.01 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 §44 F 07.01 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.
Annex V Part 2 §94 F 07.01 r0190
The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only where they are past due. Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.
Annex V Part 2 §95 F 07.01 r0190
Accounting portfolios subject to impairment shall be financial assets subject to impairment, as defined as in paragraph 93 of this Part.

Show all (7)

Annex V Part 2 §96 F 07.01 c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0100, c0110, c0120
Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due. Past due exposures shall be reported for their entire carrying amount and broken down according to the number of days of the oldest past due amount unpaid at the reference date. Under IFRS, the carrying amounts of assets that are not purchased or originated credit-impaired financial assets shall be reported by impairment stages; the carrying amount of purchased or originated credit-impaired financial assets shall be separately reported. Under national GAAP based on BAD, past-due assets shall be reported by impairment status in accordance with the applicable accounting standards.

Other acts

IFRS 9.5.5.11 IFRS 9.B5.5.37 IFRS 7.B8I

Controls16

16 other rules use at least one of these cells.

Other rules on the same cells

v5677_swarning36
with {tF_07.01, default: null, interval: false}: {r*, c*} >= 0
v0819_mwarning12
{r0060} = {r0070} + {r0080} + {r0090} + {r0100} + {r0110}
v0821_mwarning12
{r0120} = {r0200} + {r0210} + {r0220} + {r0230} + {r0240} + {r0250} + {r0260}
v0822_mwarning12
{r0120} >= {r0310}
v0823_mwarning12
{r0120} >= {r0270} + {r0280}
v0824_mwarning12
{r0120} >= {r0290} + {r0300}
v09629_mwarning3
sum({F 07.01, r0060, (c0100-0120)}) <= {F 04.03.1, r0050, c0041} + {F 04.03.1, r0050, c0071} + {F 04.04.1, r0010, c0041} + {F 04.04.1, r0010, c0071}
v09635_mwarning3
sum({F 07.01, r0120, (c0100-0120)}) <= {F 04.03.1, r0110, c0041} + {F 04.03.1, r0110, c0071} + {F 04.04.1, r0070, c0041} + {F 04.04.1, r0070, c0071}
v09642_mwarning3
sum({F 07.01, r0190, (c0100-0120)}) <= {F 04.03.1, r0180, c0041} + {F 04.03.1, r0180, c0071} + {F 04.04.1, r0140, c0041} + {F 04.04.1, r0140, c0071}
v5385_mwarning3
sum({F 07.01, r0060, (c0010-0030)}) <= {F 04.03.1, r0050, c0015} + {F 04.03.1, r0050, c0050} + {F 04.04.1, r0010, c0015} + {F 04.04.1, r0010, c0050}
v5391_mwarning3
sum({F 07.01, r0120, (c0010-0030)}) <= {F 04.03.1, r0110, c0015} + {F 04.03.1, r0110, c0050} + {F 04.04.1, r0070, c0015} + {F 04.04.1, r0070, c0050}
v5398_mwarning3
sum({F 07.01, r0190, (c0010-0030)}) <= {F 04.03.1, r0180, c0015} + {F 04.03.1, r0180, c0050} + {F 04.04.1, r0140, c0015} + {F 04.04.1, r0140, c0050}
v5399_mwarning3
sum({F 07.01, r0060, (c0040-0060)}) <= {F 04.03.1, r0050, c0030} + {F 04.03.1, r0050, c0060} + {F 04.04.1, r0010, c0030} + {F 04.04.1, r0010, c0060}
v5405_mwarning3
sum({F 07.01, r0120, (c0040-0060)}) <= {F 04.03.1, r0110, c0030} + {F 04.03.1, r0110, c0060} + {F 04.04.1, r0070, c0030} + {F 04.04.1, r0070, c0060}
v5412_mwarning3
sum({F 07.01, r0060, (c0070-0090)}) <= {F 04.03.1, r0050, c0040} + {F 04.03.1, r0050, c0070} + {F 04.04.1, r0010, c0040} + {F 04.04.1, r0010, c0070}
v5418_mwarning3
sum({F 07.01, r0120, (c0070-0090)}) <= {F 04.03.1, r0110, c0040} + {F 04.03.1, r0110, c0070} + {F 04.04.1, r0070, c0040} + {F 04.04.1, r0070, c0070}

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.