v0879_m

error · blockingactivewithin F 06.01120 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_06.01, c*, default: 0, interval: true}: {r0190} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0105} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}

EBA description {r0190} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0105} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}

Precondition p_307 (its meaning is not in the data yet)

Cells involved

F 06.01 Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes

Open template →

	c0010Gross carrying amount	c0011of which: loans and advances subject to impairment	c0012Of which: non-performing	c0013of which: defaulted	c0021Accumulated impairment	c0022Accumulated negative changes in fair value due to credit risk on non-performing exposures
0010Loans and advances › A Agriculture, forestry and fishing	in rule	in rule	in rule	in rule	in rule	in rule
0020Loans and advances › B Mining and quarrying	in rule	in rule	in rule	in rule	in rule	in rule
0030Loans and advances › C Manufacturing	in rule	in rule	in rule	in rule	in rule	in rule
0040Loans and advances › D Electricity, gas, steam and air conditioning supply	in rule	in rule	in rule	in rule	in rule	in rule
0050Loans and advances › E Water supply	in rule	in rule	in rule	in rule	in rule	in rule
0060Loans and advances › F Construction	in rule	in rule	in rule	in rule	in rule	in rule
0070Loans and advances › G Wholesale and retail trade	in rule	in rule	in rule	in rule	in rule	in rule
0080Loans and advances › H Transport and storage	in rule	in rule	in rule	in rule	in rule	in rule
0090Loans and advances › I Accommodation and food service activities	in rule	in rule	in rule	in rule	in rule	in rule
0100Loans and advances › J Information and communication	in rule	in rule	in rule	in rule	in rule	in rule
0105Loans and advances › K Financial and insurance activities	in rule	in rule	in rule	in rule	in rule	in rule
0110Loans and advances › L Real estate activities	in rule	in rule	in rule	in rule	in rule	in rule
0120Loans and advances › M Professional, scientific and technical activities	in rule	in rule	in rule	in rule	in rule	in rule
0130Loans and advances › N Administrative and support service activities	in rule	in rule	in rule	in rule	in rule	in rule
0140Loans and advances › O Public administration and defence, compulsory social security	in rule	in rule	in rule	in rule	in rule	in rule
0150Loans and advances › P Education	in rule	in rule	in rule	in rule	in rule	in rule
0160Loans and advances › Q Human health services and social work activities	in rule	in rule	in rule	in rule	in rule	in rule
0170Loans and advances › R Arts, entertainment and recreation	in rule	in rule	in rule	in rule	in rule	in rule
0180Loans and advances › S Other services	in rule	in rule	in rule	in rule	in rule	in rule
0190Loans and advances	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0879_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 368 · official

Regulation29

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 06.01 r0190
‘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 06.01 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 1 §42 F 06.01 c0010, c0011, c0012, c0013, c0021, c0022
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 2 §69 F 06.01 c0022
For the purposes of Annexes III and IV as well as this Annex, ‘accumulated negative changes in fair value due to credit risk’ means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative. The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument. That amount shall only be reported where the addition of positive and negative changes in fair value due to credit risk results in a negative amount. The valuation of the debt instruments shall be performed on the level of single financial instruments. For each debt instrument, ‘Accumulated negative changes in fair value due to credit risk’ shall be reported until the derecognition of the instrument.
Annex V Part 2 §70 F 06.01 c0021
For the purposes of Annexes III and IV as well as this Annex, ‘accumulated impairment’ shall have the following meaning: (a) for debt instruments measured at amortised cost or at a cost-based method, that are not purchased or originated credit-impaired financial assets, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised, where appropriate for each of the impairment stages. Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD; (b) for debt instruments measured at fair value through other comprehensive income under IFRS that are not purchased or originated credit-impaired financial assets, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition; (c) for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised. The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event. (d) for purchased or originated credit-impaired financial assets, the initial estimate of lifetime expected credit losses is incorporated into the calculation of the credit-adjusted effective interest rate and accumulated impairment is the sum of subsequent changes in lifetime expected credit losses since initial recognition that are recognized as a variation of carrying amount/fair value on a given instrument. Accumulated impairment for purchased or originated credit-impaired financial assets can be positive in case of impairment gains exceeding any previously recognised impairment losses (IFRS 9.5.5.14).
Annex V Part 2 §71 F 06.01 c0021
Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9 and the allowance for purchased or originated credit-impaired financial assets. Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments. Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.

Show all (27)

Annex V Part 2 §90 F 06.01 r0190
Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading, trading or held for sale portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.
Annex V Part 2 §91 F 06.01 c0010, c0011, c0012, c0013, c0021, c0022
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 43 of Part 1 of this Annex.
Annex V Part 2 §92 F 06.01 r0105
Reporting of NACE codes shall be done with the first level of disaggregation (by ‘section’). Institutions shall report loans and advances to non-financial corporations which engage in financial or insurance activities in ‘K – Financial and insurance activities’.
Annex V Part 2 §93 F 06.01 c0011
Under IFRS, financial assets subject to impairment are those included in the following accounting portfolios: (i) financial assets at amortised cost, and (ii) financial assets at fair value through other comprehensive income. Under national GAAP based on BAD, financial assets subject to impairment shall include financial assets measured at a cost-based method, including under LOCOM. Depending on the specifications in each national GAAP, they may include (i) financial assets measured at fair value through equity, and (ii) financial assets under other measurement methods.
Annex V Part 2 §213 F 06.01 c0012
For the purposes of template 18, non-performing exposures shall be exposures listed in Article 47a(3) CRR.
Annex V Part 2 §215 F 06.01 c0012
Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impaired (Stage 3). Exposures included in impairment stages other than Stage 3 and those that are purchased or originated credit-impaired shall be considered as non-performing where they meet the criteria to be considered as non-performing in accordance with Article 47a (3) CRR.
Annex V Part 2 §216 F 06.01 c0012
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral. With reference to the exposures referred to in point (a) of Article 47a(3) CRR, materiality shall be assessed in accordance with Article 178 CRR and the Commission Delegated Regulation (EU) 2018/171 (RTS on materiality threshold for credit obligations past due).
Annex V Part 2 §217 F 06.01 c0012
For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and advances, including cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
Annex V Part 2 §218 F 06.01 c0012
Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amortised cost; (b) debt instruments at fair value through other comprehensive income or through equity subject to impairment; and (c) debt instruments at strict LOCOM or fair value through profit or loss or through equity not subject to impairment, in accordance with the criteria of paragraph 233 of this Part. Each category shall be broken down by instrument and by counterparty.
Annex V Part 2 §219 F 06.01 c0012
Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items: (a) loan commitments given; (b) financial guarantees given; (c) other commitments given.
Annex V Part 2 §220 F 06.01 c0012
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
Annex V Part 2 §221 F 06.01 c0012
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.
Annex V Part 2 §222 F 06.01 c0012
For the purpose of template 18, an exposure is ‘past-due’ where it meets the criteria of paragraph 96 of this Part. For the purpose of classification of exposures as non-performing in accordance with point (a) of Article 47a(3) CRR, the counting of 90 days past due commences once the past due amount, being the sum of past due principal, interest and fees, breaches the materiality threshold as defined in paragraph 216 of this Part. If the past due part of exposures continues to be material for 90 consecutive days, the exposure should then be classified as non-performing.
Annex V Part 2 §223 F 06.01 c0012
For the purpose of template 18, ‘debtor’ shall mean an obligor within the meaning of Article 178 CRR.
Annex V Part 2 §226 F 06.01 c0012
Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’). For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures: (a) for non-performing exposures classified as defaulted in accordance with Article 178 CRR, the categorisation approach of that Article shall be applied; (b) for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied; (c) for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 CRR for defaulted exposures shall be applied.
Annex V Part 2 §227 F 06.01 c0012
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20% of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing. Where a debtor belongs to a group, the need to consider also exposures to other entities of the group as non-performing shall be assessed, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Annex V Part 2 §228 F 06.01 c0012
Exposures shall be considered to have ceased being non-performing where all of the conditions provided in Article 47a(4) CRR are met.
Annex V Part 2 §230 F 06.01 c0012
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 shall not discontinue their classification as non-performing exposure in accordance with Article 47a(5) CRR.
Annex V Part 2 §231 F 06.01 c0012
Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure. Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the conditions provided in Article 47a(6) CRR are met.
Annex V Part 2 §232 F 06.01 c0012
Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of Article 47a(6) CRR, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met. The conditions shall be assessed at least on a quarterly basis.
Annex V Part 2 §237 F 06.01 c0013
The following exposures shall be identified in separate columns: (a) exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3) which does not include purchased or originated credit impaired assets, shall be reported; under national GAAP, the amount of impaired assets shall be reported; (b) exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR; (c) under IFRS, assets with significant increase in credit risk since initial recognition, but not credit-impaired (Stage 2) which do not include purchased or originated credit impaired assets; (d) under IFRS, for performing exposures, assets without significant increase in credit risk since initial recognition (Stage 1); (e) exposures which are considered as purchased or originated financial assets that are credit-impaired at initial recognition in accordance with IFRS 9 Appendix A, including any off-balance sheet exposures that are deemed credit-impaired upon their initial recognition; (f) for performing exposures, the amount of accumulated impairment for exposures past due by more than 30 days.

Other acts

NACE CRR art 178

Controls27

27 other rules use at least one of these cells.

Other rules on the same cells

v5675_swarning80
with {tF_06.01, r*, default: null, interval: false}: {c0010-0013} >= 0
v3132_merror40
{c0012} <= {c0010}
v5366_merror40
{c0011} <= {c0010}
v5676_swarning40
with {tF_06.01, r*, default: null, interval: false}: {c0021-0022} <= 0
v8459_mwarning40
{c0012} >= {c0013}
v1160_mwarning20
{F 06.01, c0010} = sum({F 20.07.1, c0010, (sNNN)})
v3143_mwarning20
{F 06.01, c0012} = sum({F 20.07.1, c0012, (sNNN)})
v3144_mwarning20
{F 06.01, c0021} = sum({F 20.07.1, c0021, (sNNN)})
v5117_mwarning20
{F 06.01, c0011} = sum({F 20.07.1, c0011, (sNNN)})
v5120_mwarning20
{F 06.01, c0022} = sum({F 20.07.1, c0022, (sNNN)})
v4975_mwarning3
{F 05.01, r0080, c0050} = {F 06.01, r0190, c0010} + {F 06.01, r0190, c0021} + {F 06.01, r0190, c0022}
v5015_mwarning2
sum({F 06.01, r0190, (c0021, c0022)}) = {F 18.00.b, r0120, c0130} + {F 18.00.b, r0196, c0130} + {F 18.00.b, r0226, c0130}
v3080_merror1
{F 06.01, r0190, c0012} = sum({F 18.00.a, c0060, (r0120, r0196, r0226)})
v5014_merror1
{F 06.01, r0190, c0010} = {F 18.00.a, r0120, c0010} + {F 18.00.a, r0196, c0010} + {F 18.00.a, r0226, c0010}
v5264_merror1
{F 06.01, r0190, c0011} = sum({F 18.00.a, c0010, (r0120, r0196)})
v5266_merror1
{F 06.01, r0190, c0022} = {F 18.00.b, r0226, c0130}
v5536_merror1
{F 06.01, r0190, c0022} = {F 04.02.1, r0160, c0020} + {F 04.02.2, r0170, c0020}
v5537_merror1
{F 06.01, r0190, c0022} = {F 04.07, r0170, c0021} + {F 04.08, r0170, c0030} + {F 04.09, r0120, c0080} + {F 04.10, r0170, c0090}
v3079_mwarning1
with {c0010, default: 0, interval: true}: {tF_06.01, r0190} = sum ({tF_18.00.a, (r0120, r0196, r0226)})
v5265_mwarning1
{F 06.01, r0190, c0021} = sum({F 18.00.b, c0130, (r0120, r0196)})
v5351_mwarning1
{F 06.01, r0190, c0010} = sum({F 20.04, r0190, c0010, (sNNN)}) - sum({F 20.04, r0190, c0011, (sNNN)})
v5532_mwarning1
Added column on POCI
v5533_mwarning1
{F 06.01, r0190, c0010} = {F 04.07, r0170, c0010} - {F 04.07, r0170, c0021} + {F 04.08, r0170, c0010} - {F 04.08, r0170, c0030} + sum({F 04.08, r0170, (c0040, c0050)}) + sum({F 04.09, r0120, (c0010, c0020)}) + sum({F 04.10, r0170, (c0015, c0020)})
v5534_mwarning1
Added column on POCI
v5535_mwarning1
{F 06.01, r0190, c0021} = sum({F 04.08, r0170, (c0060, c0070, c0080)}) + sum({F 04.09, r0120, (c0030, c0041, c0045)}) + sum({F 04.10, r0170, (c0030, c0040, c0050)})

+ 2 more: see them lit in the grid of F 06.01.

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.