v2710_m

warningactivewithin F 18.00102 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.00.b, c*, default: 0, interval: true}: {r0010} = sum ({r0020-0060} group by c)

EBA description {r0010} = sum(r0020, r0030, r0040, r0050, r0060)

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 →

	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions	c0140Performing exposures - Accumulated impairment and provisions	c0910of which: Past due > 30 days <= 90 days	c0141Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)	c0142Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0143Of which: purchased or originated credit-impaired financial assets	c0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions	c0160Unlikely to pay that are not past-due or past-due <= 90 days	c0170Past due > 90 days <= 180 days	c0180Past due > 180 days <= 1 year	c0191Past due > 1 year <= 2 years	c0192Past due > 2 years <= 5 years	c0196Past due > 5 years <= 7 years	c0197Past due > 7 years	c0950Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0951Of which: Credit-impaired instruments (Stage 3)	c0952Of which: purchased or originated credit-impaired financial assets
0010DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › 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	in rule	in rule	in rule	in rule	in rule
0020Debt securities › Central banks	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0030Debt securities › General governments	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0040Debt securities › Credit institutions	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0050Debt securities › Other financial corporations	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0060Debt securities › Non-financial corporations	in rule	in rule	in rule	in rule	in rule	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

v2710_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 15836 · official

Regulation17

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 18.00 r0010
‘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 §42 F 18.00 r0020, r0030, r0040, r0050, r0060
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 r0010
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 §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 §222 F 18.00 c0910
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 §235 F 18.00 c0910
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part. Exposures past due by more than 90 days but that are not material in accordance with Article 178 CRR shall be reported within performing exposures in ‘Past due > 30 days <= 90 days’.

Show all (9)

Annex V Part 2 §236 F 18.00 c0160, c0170, c0180, c0191, c0192, c0196, c0197
Non-performing exposures shall be reported broken down by past due time bands. In case of application of the debtor approach for the classification of exposures as non-performing referred to in paragraph 226 of this Part of this Annex, the exposures of the debtor shall be reported in the past-due time bands of non-performing in accordance with their individual past-due status. Exposures that are not past due or are past due by 90 days or less, but are nevertheless identified as non-performing due to the likelihood of non-full repayment, shall be reported in a dedicated column. Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Annex V Part 2 §237 F 18.00 c0910, 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, c0160, c0170, c0180, c0191, c0192, c0196, c0197
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

IFRS 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

Controls40

40 other rules use at least one of these cells.

Other rules on the same cells

v5705_swarning54
with {tF_18.00.b, default: null, interval: false}: {(r0005, 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, r0211, r0212, r0213, r0214, r0215, r0216, r0221, r0222, r0223, r0224, r0225, r0226, r0227, r0231, r0330, r0335, r0900, r0903, r0910, r0913, r0920, r0923, r0930, r0933), (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197)} <= 0
v23161_swarning48
with {tF_18.00.b, default: null, interval: false}: {(r0005, 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, r0900, r0903, r0910, r0913), (c0140, c0141, c0142, c0143, c0910, c0950, c0951, c0952)} <= 0
v2705_mwarning48
{c0150} = sum(c0160, c0170, c0180, c0191, c0192, c0196, c0197)
v10613_mwarning24
{c0150} <= +{c0950} + {c0951} + {c0952}
v2704_hwarning18
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v903124_hwarning18
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}
v7820_mwarning6
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020} + {F 18.00.b, c0140}
v12017_mwarning4
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0010, c0140} = +{F 18.00.b, r0010, c0141} + {F 18.00.b, r0010, c0142} + {F 18.00.b, r0010, c0143})
v12018_mwarning4
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0020, c0140} = +{F 18.00.b, r0020, c0141} + {F 18.00.b, r0020, c0142} + {F 18.00.b, r0020, c0143})
v12019_mwarning4
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0030, c0140} = +{F 18.00.b, r0030, c0141} + {F 18.00.b, r0030, c0142} + {F 18.00.b, r0030, c0143})
v12020_mwarning4
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0040, c0140} = +{F 18.00.b, r0040, c0141} + {F 18.00.b, r0040, c0142} + {F 18.00.b, r0040, c0143})
v12021_mwarning4
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0050, c0140} = +{F 18.00.b, r0050, c0141} + {F 18.00.b, r0050, c0142} + {F 18.00.b, r0050, c0143})
v12022_mwarning4
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.b, r0060, c0140} = +{F 18.00.b, r0060, c0141} + {F 18.00.b, r0060, c0142} + {F 18.00.b, r0060, c0143})
v7843_mwarning2
xsum({F 18.00.b, (r0010, r0070, c0142, c0950)}) = {F 04.04.1, r0140, c0060}
v11936_mwarning1
{F 18.00.d, r0010, c0200} + {F 18.00.c, r0010, c0210} <= {F 18.00.a, r0010, c0060} + {F 18.00.b, r0010, c0150}
v11937_mwarning1
{F 18.00.d, r0020, c0200} + {F 18.00.c, r0020, c0210} <= {F 18.00.a, r0020, c0060} + {F 18.00.b, r0020, c0150}
v11938_mwarning1
{F 18.00.d, r0030, c0200} + {F 18.00.c, r0030, c0210} <= {F 18.00.a, r0030, c0060} + {F 18.00.b, r0030, c0150}
v11939_mwarning1
{F 18.00.d, r0040, c0200} + {F 18.00.c, r0040, c0210} <= {F 18.00.a, r0040, c0060} + {F 18.00.b, r0040, c0150}
v11940_mwarning1
{F 18.00.d, r0050, c0200} + {F 18.00.c, r0050, c0210} <= {F 18.00.a, r0050, c0060} + {F 18.00.b, r0050, c0150}
v11941_mwarning1
{F 18.00.d, r0060, c0200} + {F 18.00.c, r0060, c0210} <= {F 18.00.a, r0060, c0060} + {F 18.00.b, r0060, c0150}
v5222_mwarning1
{F 18.00.b, r0010, c0130} = sum({F 04.04.1, r0010, (c0050, c0060, c0070, c0071)})
v5223_mwarning1
{F 18.00.b, r0020, c0130} = sum({F 04.04.1, r0020, (c0050, c0060, c0070, c0071)})
v5224_mwarning1
{F 18.00.b, r0030, c0130} = sum({F 04.04.1, r0030, (c0050, c0060, c0070, c0071)})
v5225_mwarning1
{F 18.00.b, r0040, c0130} = sum({F 04.04.1, r0040, (c0050, c0060, c0070, c0071)})
v5226_mwarning1
{F 18.00.b, r0050, c0130} = sum({F 04.04.1, r0050, (c0050, c0060, c0070, c0071)})

+ 15 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.