v23162_s

warningactivewithin F 18.00198 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.00.b, default:null, interval:false}: {r0340-0550, (c0130, c0140, c0141, c0142, c0143, c0150, c0950, c0951, c0952)} >= 0

EBA description with {tF_18.00.b, default:null, interval:false}: {r0340-0550, (c0130, c0140, c0141, c0142, c0143, c0150, c0950, c0951, c0952)} >= 0

Precondition p_369 (its meaning is not in the data yet)

Cells involved

F 18.00 (NPE) Information on performing and non-performing exposures

Open template →

198 cells in F 18.00: 22 rows × 9 columns. Too many to draw here: open the template to see them lit.

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	active	2024-12-31
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

v23162_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 9060 · official

Regulation24

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 18.00 r0350, r0360, r0370, r0380, r0390, r0400, r0420, r0430, r0440, r0450, r0460, r0470, r0490, r0500, r0510, r0520, r0530, r0540
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 18.00 r0340, r0410, r0480
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 §102 F 18.00 r0340, r0410, r0480
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9.1, 9.1.1 and 9.2, all off-balance sheet exposures listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Annex V Part 2 §103 F 18.00 r0340, r0410, r0480
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §104 F 18.00 r0340, r0410, r0480
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §105 F 18.00 r0340, r0410, r0480
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met: (a) they are subject to impairment requirements of IFRS 9; (b) they are designated at fair value through profit or loss under IFRS 9; (c) they are within the scope of IAS 37 or IFRS 4.

Show all (14)

Annex V Part 2 §113 F 18.00 r0340
‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as ‘Loan commitments’: (a) ‘Forward deposits’; (b) ‘Undrawn credit facilities’, which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Annex V Part 2 §114 F 18.00 r0410
‘Financial guarantees’ shall be contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument, including guarantees provided for other financial guarantees. Under IFRS, those contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A. The following items of Annex I to CRR shall be classified as ‘financial guarantees’: (a) ‘Guarantees having the character of credit substitute’; (b) ‘Credit derivatives’ that meet the definition of financial guarantee; (c) ‘Irrevocable standby letters of credit having the character of credit substitutes’.
Annex V Part 2 §115 F 18.00 r0480
‘Other commitments’ shall include the following items of Annex I to CRR: (a) ‘Unpaid portion of partly-paid shares and securities’; (b) ‘Documentary credits issued or confirmed’; (c) ‘Trade finance off-balance sheet items’; (d) ‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’; (e) ‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’; (f) ‘Shipping guarantees, customs and tax bonds’; (g) ‘Note issuance facilities’ (NIFs) and ‘Revolving underwritings facilities’ (RUFs); (h) ‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ where the terms and conditions are not pre-specified; (i) ‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’; (j) ‘Undrawn credit facilities for tender and performance guarantees’; (k) ‘Other off-balance sheet items’ in Annex I to CRR.
Annex V Part 2 §116 F 18.00 r0340, r0410, r0480
Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures: (a) ‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IFRS 9; (b) ‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘trade receivables’ on the balance sheet; (c) ‘Endorsements on bills’ that do not meet the criteria for derecognition under IFRS 9; (d) ‘Transactions with recourse’ that do not meet the criteria for derecognition under IFRS 9; (e) ‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IFRS 9; (f) ‘Asset sale and repurchase agreements as referred to in paragraphs 3 and 5 of Article 12 of Directive 86/635/EEC’. In those contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, those contracts meet the definition of derivatives in Appendix A to IFRS 9.
Annex V Part 2 §215 F 18.00 c0143, c0952
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 §217 F 18.00 r0550
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 §237 F 18.00 c0141, c0142, c0143, c0950, c0951, c0952
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.
Annex V Part 2 §238 F 18.00 c0130, c0140, c0150
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110of this Part.

Other acts

CRR Annex IIFRS 4 · not in the textIFRS 9.5.5.5 IFRS 7.35M(a)IFRS 9.5.5.3 IFRS 7.35M(b)(i)IFRS 9.5.5.13 IFRS 7.35M(c)IFRS 9.5.5.1 IFRS 9.Appendix A

Controls39

39 other rules use at least one of these cells.

Other rules on the same cells

v10723_mwarning88
{c0150} >= +{c0950} + {c0951} + {c0952}
v2704_hwarning66
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v903124_hwarning66
with{tF_18.00.b.dp, (r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530, r0540, r0550), default: 0, interval: true}: {c0130} = {c0150} + {c0140}
v2731_mwarning63
{r0340} = sum(r0350, r0360, r0370, r0380, r0390, r0400)
v2734_mwarning63
{r0410} = sum(r0420, r0430, r0440, r0450, r0460, r0470)
v2737_mwarning63
{r0480} = sum(r0490, r0500, r0510, r0520, r0530, r0540)
v09617_mwarning2
sum({F 18.00.b, r0340, (c0143, c0952)}) = {F 09.01.1, r0010, c0065}
v09618_mwarning2
sum({F 18.00.b, r0410, (c0143, c0952)}) = {F 09.01.1, r0090, c0065}
v09619_mwarning2
sum({F 18.00.b, r0480, (c0143, c0952)}) = {F 09.01.1, r0170, c0065}
v7847_mwarning2
sum({F 18.00.b, r0340, (c0142, c0950)}) = {F 09.01.1, r0010, c0050}
v7848_mwarning2
sum({F 18.00.b, r0410, (c0142, c0950)}) = {F 09.01.1, r0090, c0050}
v7849_mwarning2
sum({F 18.00.b, r0480, (c0142, c0950)}) = {F 09.01.1, r0170, c0050}
v5184_mwarning1
Added column on POCI
v5185_mwarning1
{F 18.00.b, r0350, c0130} = xsum({F 09.01.1, (r0030, c0040, c0050, c0060, c0065, c0110)})
v5186_mwarning1
{F 18.00.b, r0360, c0130} = xsum({F 09.01.1, (r0040, c0040, c0050, c0060, c0065, c0110)})
v5187_mwarning1
{F 18.00.b, r0370, c0130} = xsum({F 09.01.1, (r0050, c0040, c0050, c0060, c0065, c0110)})
v5188_mwarning1
{F 18.00.b, r0380, c0130} = xsum({F 09.01.1, (r0060, c0040, c0050, c0060, c0065, c0110)})
v5189_mwarning1
{F 18.00.b, r0390, c0130} = xsum({F 09.01.1, (r0070, c0040, c0050, c0060, c0065, c0110)})
v5190_mwarning1
{F 18.00.b, r0400, c0130} = xsum({F 09.01.1, (r0080, c0040, c0050, c0060, c0065, c0110)})
v5191_mwarning1
{F 18.00.b, r0410, c0130} = xsum({F 09.01.1, (r0090, c0040, c0050, c0060, c0065, c0110)})
v5192_mwarning1
{F 18.00.b, r0420, c0130} = xsum({F 09.01.1, (r0110, c0040, c0050, c0060, c0065, c0110)})
v5193_mwarning1
{F 18.00.b, r0430, c0130} = xsum({F 09.01.1, (r0120, c0040, c0050, c0060, c0065, c0110)})
v5194_mwarning1
{F 18.00.b, r0440, c0130} = xsum({F 09.01.1, (r0130, c0040, c0050, c0060, c0065, c0110)})
v5195_mwarning1
{F 18.00.b, r0450, c0130} = xsum({F 09.01.1, (r0140, c0040, c0050, c0060, c0065, c0110)})
v5196_mwarning1
{F 18.00.b, r0460, c0130} = xsum({F 09.01.1, (r0150, c0040, c0050, c0060, c0065, c0110)})

+ 14 more: see them lit in the grid of F 18.00.

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.