v09608_s

warningactivewithin F 20.0418 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.04, c0031, default: null, interval: false}: {r0075-0240} <= 0

EBA description with {tF_20.04, c0031, default: null, interval: false}: {r0075-0240} <= 0

Precondition p_405 (its meaning is not in the data yet)

Cells involved

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0031Accumulated impairment
0075Cash balances at central banks and other demand deposits	in rule
0080Debt securities	in rule
0090Debt securities › Central banks	in rule
0100Debt securities › General governments	in rule
0110Debt securities › Credit institutions	in rule
0120Debt securities › Other financial corporations	in rule
0130Debt securities › Non-financial corporations	in rule
0140Loans and advances	in rule
0150Loans and advances › Central banks	in rule
0160Loans and advances › General governments	in rule
0170Loans and advances › Credit institutions	in rule
0180Loans and advances › Other financial corporations	in rule
0190Loans and advances › Non-financial corporations	in rule
0200Non-financial corporations › Of which: Small and medium sized enterprises	in rule
0210Non-financial corporations › Of which: Loans collateralized by commercial immovable property	in rule
0220Loans and advances › Households	in rule
0230Households › Of which: Loans collateralized by residential immovable property	in rule
0240Households › Of which: Credit for consumption	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

v09608_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 21199 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 20.04 r0080
‘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 20.04 r0140
‘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 §42 F 20.04 r0090, r0100, r0110, r0120, r0130, r0150, r0160, r0170, r0180, r0190, r0220
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 20.04 r0080, r0140
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 §2 F 20.04 r0075
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 20.04 r0075
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

Show all (10)

Annex V Part 2 §86 F 20.04 r0210, r0230
Loans and advances shall be classified on the basis of the collateral received as follows: (a) ‘Loans collateralized by immovable property’ shall include loans and advances formally secured by residential or commercial immovable property collateral, regardless of their loan/collateral ratio (commonly referred as ‘loan-to-value’) and the legal form of the collateral; (b) ‘Other collateralized loans’ shall include loans and advances formally secured by collateral, regardless of their loan/collateral ratio (commonly referred to as ‘loan-to-value’ (LTV) ratio) and the legal form of the collateral, other than ‘Loans collateralised by immovable property’. That collateral shall include pledges of securities, cash, and other collateral, regardless of the legal form of the collateral.
Annex V Part 2 §87 F 20.04 r0210, r0230
Loans and advances shall be classified based on the collateral and irrespective of the purpose of the loan. The carrying amount of loans and advances secured by more than one type of collateral shall be classified and reported as collateralised by immovable property where those loans and advances are secured by immovable property regardless of whether they are also secured by other types of collateral.
Annex V Part 2 §88 F 20.04 r0240
Loans and advances shall be classified on the basis of their purpose as: (a) ‘Credit for consumption’ shall include loans granted mainly for the personal consumption of goods and services, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (b) ‘Lending for house purchase’ shall include credit extended to households for the purpose of investing in houses for own use or rental, including building and refurbishments, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 2 §274 F 20.04 c0031
In templates 20.4 and 20.7, ‘Accumulated impairment’ and ‘Accumulated negative changes in fair value due to credit risk on non-performing exposures’, as determined in accordance with paragraphs 69 to 71 of this Part shall be reported.

Other acts

SME Rec. art 1 2(a)

Controls27

27 other rules use at least one of these cells.

Other rules on the same cells

v5007_mwarning18
if {c0031} != 0 then {c0010} > 0
v0987_mwarning6
{r0080} = {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v23733_hwarning2
with{tF_20.04, c*, default: 0, interval: true}: abs({r0190}) >= abs({r0200})
v10678_mwarning1
{F 18.00.b, r0005, c0130} = sum({F 20.04, r0075, c0031, (sNNN)})
v5306_mwarning1
sum({F 18.00.b, c0130, (r0010, r0181)}) = sum({F 20.04, r0080, c0031, (sNNN)})
v5307_mwarning1
sum({F 18.00.b, c0130, (r0020, r0182)}) = sum({F 20.04, r0090, c0031, (sNNN)})
v5308_mwarning1
sum({F 18.00.b, c0130, (r0030, r0183)}) = sum({F 20.04, r0100, c0031, (sNNN)})
v5309_mwarning1
sum({F 18.00.b, c0130, (r0040, r0184)}) = sum({F 20.04, r0110, c0031, (sNNN)})
v5310_mwarning1
sum({F 18.00.b, c0130, (r0050, r0185)}) = sum({F 20.04, r0120, c0031, (sNNN)})
v5311_mwarning1
sum({F 18.00.b, c0130, (r0060, r0186)}) = sum({F 20.04, r0130, c0031, (sNNN)})
v5312_mwarning1
sum({F 18.00.b, c0130, (r0070, r0191)}) = sum({F 20.04, r0140, c0031, (sNNN)})
v5313_mwarning1
sum({F 18.00.b, c0130, (r0080, r0192)}) = sum({F 20.04, r0150, c0031, (sNNN)})
v5314_mwarning1
sum({F 18.00.b, c0130, (r0090, r0193)}) = sum({F 20.04, r0160, c0031, (sNNN)})
v5315_mwarning1
sum({F 18.00.b, c0130, (r0100, r0194)}) = sum({F 20.04, r0170, c0031, (sNNN)})
v5316_mwarning1
sum({F 18.00.b, c0130, (r0110, r0195)}) = sum({F 20.04, r0180, c0031, (sNNN)})
v5317_mwarning1
sum({F 18.00.b, c0130, (r0120, r0196)}) = sum({F 20.04, r0190, c0031, (sNNN)})
v5318_mwarning1
sum({F 18.00.b, c0130, (r0150, r0197)}) = sum({F 20.04, r0220, c0031, (sNNN)})
v6054_mwarning1
{F 05.01, r0080, c0010} >= sum({F 20.04, r0150, c0010, (sNNN)}) - sum({F 20.04, r0150, c0011, (sNNN)}) + sum({F 20.04, r0150, c0031, (sNNN)}) + sum({F 20.04, r0150, c0040, (sNNN)})
v6055_mwarning1
{F 05.01, r0080, c0020} = sum({F 20.04, r0160, c0010, (sNNN)}) - sum({F 20.04, r0160, c0011, (sNNN)}) + sum({F 20.04, r0160, c0031, (sNNN)}) + sum({F 20.04, r0160, c0040, (sNNN)})
v6056_mwarning1
{F 05.01, r0080, c0030} >= sum({F 20.04, r0170, c0010, (sNNN)}) - sum({F 20.04, r0170, c0011, (sNNN)}) + sum({F 20.04, r0170, c0031, (sNNN)}) + sum({F 20.04, r0170, c0040, (sNNN)})
v6057_mwarning1
{F 05.01, r0080, c0040} = sum({F 20.04, r0180, c0010, (sNNN)}) - sum({F 20.04, r0180, c0011, (sNNN)}) + sum({F 20.04, r0180, c0031, (sNNN)}) + sum({F 20.04, r0180, c0040, (sNNN)})
v6058_mwarning1
{F 05.01, r0080, c0050} = sum({F 20.04, r0190, c0010, (sNNN)}) - sum({F 20.04, r0190, c0011, (sNNN)}) + sum({F 20.04, r0190, c0031, (sNNN)}) + sum({F 20.04, r0190, c0040, (sNNN)})
v6059_mwarning1
{F 05.01, r0080, c0060} = sum({F 20.04, r0220, c0010, (sNNN)}) - sum({F 20.04, r0220, c0011, (sNNN)}) + sum({F 20.04, r0220, c0031, (sNNN)}) + sum({F 20.04, r0220, c0040, (sNNN)})
v8686_mwarning1
sum({F 18.00.b, c0130, (r0130, r0900)}) = sum({F 20.04, r0200, c0031, (sNNN)})
v8687_mwarning1
sum({F 18.00.b, c0130, (r0140, r0903)}) = sum({F 20.04, r0210, c0031, (sNNN)})

+ 2 more: see them lit in the grid of F 20.04.

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.