v2728_m

warningactivewithin F 18.0036 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.00.b, (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197), default: 0, interval: true}: {r0330} = {r0180} + {r0201} + {r0231}

EBA description {r0330} = {r0180} + {r0201} + {r0231}

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	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
0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	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

v2728_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 15828 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §217 F 18.00 r0330
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 §233 F 18.00 r0180, r0201, r0231
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18: (a) ‘Debt instruments at cost or at amortised cost’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at amortised cost’ (IFRS); (ii) ‘Non-trading non-derivative financial assets at a cost based method’, including debt instruments under moderate LOCOM (national GAAP based on BAD); (iii) ‘Other non-trading non-derivative financial assets’, except debt instruments measured at strict LOCOM (national GAAP based on BAD); (b) ‘Debt instruments at fair value through other comprehensive income or through equity subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at fair value through other comprehensive income’ (IFRS); (ii) ‘Non-trading non-derivative financial assets measured at fair value to equity’, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD; (c) ‘Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Non-trading financial assets mandatorily at fair value through profit or loss’ (IFRS); (ii) ‘Financial assets designated at fair value through profit or loss’ (IFRS); (iii) ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD); (iv) ‘Other non-trading non-derivative financial assets’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD); (v) ‘Non-trading non-derivative financial assets measured at fair value through equity’, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Annex V Part 2 §234 F 18.00 r0231
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in ‘Financial assets designated at fair value through profit or loss’ (IFRS) or ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template 18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 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 §238 F 18.00 c0130, 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.

Controls17

17 other rules use at least one of these cells.

Other rules on the same cells

v5705_swarning36
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
v2705_mwarning32
{c0150} = sum(c0160, c0170, c0180, c0191, c0192, c0196, c0197)
v23864_hwarning9
with{tF_18.00.b, (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v2704_hwarning6
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v903124_hwarning6
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}
v10613_mwarning3
{c0150} <= +{c0950} + {c0951} + {c0952}
v903645_hwarning2
Generated by subcategory(ies): FI_agg_24.
v5263_merror1
{F 18.00.b, r0231, c0130} = {F 04.02.1, r0180, c0020} + {F 04.02.2, r0190, c0020}
v11914_mwarning1
{F 18.00.d, r0201, c0200} + {F 18.00.c, r0201, c0210} <= {F 18.00.a, r0201, c0060} + {F 18.00.b, r0201, c0150}
v11928_mwarning1
{F 18.00.d, r0231, c0200} + {F 18.00.c, r0231, c0210} <= {F 18.00.a, r0231, c0060} + {F 18.00.b, r0231, c0150}
v11929_mwarning1
{F 18.00.d, r0330, c0200} + {F 18.00.c, r0330, c0210} <= {F 18.00.a, r0330, c0060} + {F 18.00.b, r0330, c0150}
v11953_mwarning1
{F 18.00.d, r0180, c0200} + {F 18.00.c, r0180, c0210} <= {F 18.00.a, r0180, c0060} + {F 18.00.b, r0180, c0150}
v5235_mwarning1
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})
v5249_mwarning1
Added column on POCI
v5489_mwarning1
{F 18.00.b, r0180, c0130} - {F 18.00.b, r0005, c0130} = sum({F 04.09, r0140, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0190, (c0030, c0040, c0050)})
v5503_mwarning1
{F 18.00.b, r0201, c0130} = sum({F 04.08, r0190, (c0060, c0070, c0080)})
v5517_mwarning1
{F 18.00.b, r0231, c0130} = {F 04.07, r0190, c0021} + {F 04.08, r0190, c0030} + {F 04.10, r0190, c0090}

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.