v2822_m

warningactivewithin F 05.015 cells · specific check+ 2 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_32.01, r0110, (c0010, c0060)}) = sum ({tF_05.01, r0090, c0020-0060})

EBA description sum({F 32.01, r0110, (c0010, c0060)}) = sum({F 05.01, r0090, (c0020-0060)})

Precondition p_463 (its meaning is not in the data yet)

Cells involved

F 05.01 Breakdown of non-trading loans and advances by product: Loans and advances other than held for trading, trading or held for sale assets by product

Open template →

	c0020General governments	c0030Credit institutions	c0040Other financial corporations	c0050Non-financial corporations	c0060Households
0090By collateral › of which: loans collateralized by immovable property	in rule	in rule	in rule	in rule	in rule

Cells outside this release's templates (2)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

F_32.01 r0110 c0010 · datapoint 41685
F_32.01 r0110 c0060 · datapoint 41756

Scope by module

Module	Severity	Status	From
AE 1.4.0, FINREP9 3.3.0	warning	active	2026-03-31
AE 1.4.0, FINREP9DP 1.0.0	warning	active	2026-03-31
AE 1.4.0, FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v2822_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15906 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 05.01 c0020, c0030, c0040, c0050, c0060
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 1 §42 F 05.01 c0020, c0030, c0040, c0050, c0060
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 2 §86 F 05.01 r0090
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 05.01 r0090
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.

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v0878_merror5
{r0080} >= {r0090} + {r0100}
v1074_merror5
sum({F 13.01, r0010, (c0010-0020)}) <= sum({F 05.01, r0090, (c0020-0060)})
v5670_swarning3
with {tF_05.01, default: null, interval: false}: {r0010-0100, c0020-0040} >= 0
v1077_merror1
sum({F 13.01, r0020, (c0010-0020)}) <= {F 05.01, r0090, c0040}
v1080_merror1
sum({F 13.01, r0030, (c0010-0020)}) <= {F 05.01, r0090, c0050}
v1083_merror1
sum({F 13.01, r0040, (c0010-0020)}) <= {F 05.01, r0090, c0060}
v5671_swarning1
with {tF_05.01, c0060, default: null, interval: false}: {r0010-0120} >= 0
v5673_swarning1
with {tF_05.01, c0050, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0130)} >= 0

Interpretation1

2019_4611

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.