v2711_m

error · blockingactivewithin F 18.0012 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_18.00.c, 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 →

	c0205Financial guarantees received on performing exposures	c0210Financial guarantees received on non-performing exposures
0010DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › Debt securities	in rule	in rule
0020Debt securities › Central banks	in rule	in rule
0030Debt securities › General governments	in rule	in rule
0040Debt securities › Credit institutions	in rule	in rule
0050Debt securities › Other financial corporations	in rule	in rule
0060Debt securities › Non-financial corporations	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

v2711_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 798 · official

Regulation5

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 §119 F 18.00 c0205, c0210
In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution. For other commitments received, the nominal amount shall be the total amount committed by the other party in the transaction. For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ shall be the maximum amount the counterparty would have to pay if the guarantee is called on. Where a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
Annex V Part 2 §239 F 18.00 c0205, c0210
Information on collateral held and guarantees received on performing and non-performing exposures shall be reported separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount after deduction of provisions of the related exposure.

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v4357_swarning12
with {tF_18.00.c, default: null, interval: false}: {r*, c*} >= 0
v7820_mwarning6
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020} + {F 18.00.b, c0140}
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}

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.