v5120_m

warningnot activecross-template · F 06.01 ↔ F 20.07.140 cells · general rule

Expression · DPM 2.0, verbatim

with {r*, c0022, default: 0, interval: true}: {tF_06.01} = sum ({tF_20.07.1} group by r)

EBA description {F 06.01, c0022} = sum({F 20.07.1, c0022, (sNNN)})

Precondition p_315 (its meaning is not in the data yet)

Cells involved

F 06.01 Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes

Open template →

	c0022Accumulated negative changes in fair value due to credit risk on non-performing exposures
0010Loans and advances › A Agriculture, forestry and fishing	in rule
0020Loans and advances › B Mining and quarrying	in rule
0030Loans and advances › C Manufacturing	in rule
0040Loans and advances › D Electricity, gas, steam and air conditioning supply	in rule
0050Loans and advances › E Water supply	in rule
0060Loans and advances › F Construction	in rule
0070Loans and advances › G Wholesale and retail trade	in rule
0080Loans and advances › H Transport and storage	in rule
0090Loans and advances › I Accommodation and food service activities	in rule
0100Loans and advances › J Information and communication	in rule
0105Loans and advances › K Financial and insurance activities	in rule
0110Loans and advances › L Real estate activities	in rule
0120Loans and advances › M Professional, scientific and technical activities	in rule
0130Loans and advances › N Administrative and support service activities	in rule
0140Loans and advances › O Public administration and defence, compulsory social security	in rule
0150Loans and advances › P Education	in rule
0160Loans and advances › Q Human health services and social work activities	in rule
0170Loans and advances › R Arts, entertainment and recreation	in rule
0180Loans and advances › S Other services	in rule
0190Loans and advances	in rule

F 20.07.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

Open template →

	c0022Accumulated negative changes in fair value due to credit risk on non-performing exposures
0010Loans and advances › A Agriculture, forestry and fishing	in rule
0020Loans and advances › B Mining and quarrying	in rule
0030Loans and advances › C Manufacturing	in rule
0040Loans and advances › D Electricity, gas, steam and air conditioning supply	in rule
0050Loans and advances › E Water supply	in rule
0060Loans and advances › F Construction	in rule
0070Loans and advances › G Wholesale and retail trade	in rule
0080Loans and advances › H Transport and storage	in rule
0090Loans and advances › I Accommodation and food service activities	in rule
0100Loans and advances › J Information and communication	in rule
0105Loans and advances › K Financial and insurance activities	in rule
0110Loans and advances › L Real estate activities	in rule
0120Loans and advances › M Professional, scientific and technical activities	in rule
0130Loans and advances › N Administrative and support service activities	in rule
0140Loans and advances › O Public administration and defence, compulsory social security	in rule
0150Loans and advances › P Education	in rule
0160Loans and advances › Q Human health services and social work activities	in rule
0170Loans and advances › R Arts, entertainment and recreation	in rule
0180Loans and advances › S Other services	in rule
0190Loans and advances	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	not active	2026-03-17
FINREP9DP 1.0.0	warning	not active	2026-03-09
FINREP9DP 1.1.0	warning	not active	2026-03-17

VALIDATION RULE

v5120_m

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-09
Source: DPM 2.0 4.4 · operation 16463 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 06.01 r0190 · F 20.07.1 r0190
‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex.
Annex V Part 1 §42 F 06.01 c0022
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 §69 F 06.01 c0022
For the purposes of Annexes III and IV as well as this Annex, ‘accumulated negative changes in fair value due to credit risk’ means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative. The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument. That amount shall only be reported where the addition of positive and negative changes in fair value due to credit risk results in a negative amount. The valuation of the debt instruments shall be performed on the level of single financial instruments. For each debt instrument, ‘Accumulated negative changes in fair value due to credit risk’ shall be reported until the derecognition of the instrument.
Annex V Part 2 §90 F 06.01 r0190
Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading, trading or held for sale portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.
Annex V Part 2 §91 F 06.01 c0022
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 43 of Part 1 of this Annex.
Annex V Part 2 §92 F 06.01 r0105
Reporting of NACE codes shall be done with the first level of disaggregation (by ‘section’). Institutions shall report loans and advances to non-financial corporations which engage in financial or insurance activities in ‘K – Financial and insurance activities’.

Show all (9)

Annex V Part 2 §271 F 20.07.1 c0022
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty as defined in paragraph 43of Part 1 of this Annex. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures. Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
Annex V Part 2 §274 F 20.07.1 c0022
In templates 20.4 and 20.7, ‘Accumulated impairment’ and ‘Accumulated negative changes in fair value due to credit risk on non-performing exposures’, as determined in accordance with paragraphs 69 to 71 of this Part shall be reported.
Annex V Part 2 §277 F 20.07.1 c0022
In template 20.7, loans and advances not held for trading, trading or held for sale shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis. NACE Codes shall be reported with the first level of disaggregation (by ‘section’). Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.

Other acts

NACE

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v0879_merror20
{r0190} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0105} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180}
v3153_mwarning20
{r0190} = sum(r0010-0180)
v5676_swarning20
with {tF_06.01, r*, default: null, interval: false}: {c0021-0022} <= 0
v5700_swarning20
with {tF_20.07.1, r*, default: null, interval: false}: {c0021-0022} <= 0
v5266_merror1
{F 06.01, r0190, c0022} = {F 18.00.b, r0226, c0130}
v5536_merror1
{F 06.01, r0190, c0022} = {F 04.02.1, r0160, c0020} + {F 04.02.2, r0170, c0020}
v5537_merror1
{F 06.01, r0190, c0022} = {F 04.07, r0170, c0021} + {F 04.08, r0170, c0030} + {F 04.09, r0120, c0080} + {F 04.10, r0170, c0090}
v4975_mwarning1
{F 05.01, r0080, c0050} = {F 06.01, r0190, c0010} + {F 06.01, r0190, c0021} + {F 06.01, r0190, c0022}
v5015_mwarning1
sum({F 06.01, r0190, (c0021, c0022)}) = {F 18.00.b, r0120, c0130} + {F 18.00.b, r0196, c0130} + {F 18.00.b, r0226, c0130}

Interpretation—

No EBA Q&A cites this rule.

Changes1

4.2.1 → 4.4AMENDED
active: ~~true~~ → false

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.