v5187_m

warningactivecross-template · F 09.01.1 ↔ F 18.006 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_18.00.b, r0370, c0130} = sum ({tF_09.01.1, r0050, (c0040, c0050, c0060, c0065, c0110)})

EBA description {F 18.00.b, r0370, c0130} = xsum({F 09.01.1, (r0050, c0040, c0050, c0060, c0065, c0110)})

Precondition p_382 (its meaning is not in the data yet)

Cells involved

F 09.01.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given

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	c0040Instruments without significant increase in credit risk since initial recognition (Stage 1)	c0050Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)	c0060Credit-impaired instruments (Stage 3)	c0065Purchased or originated credit-impaired instruments	c0110Provision
0050Loan commitments given › Credit institutions	in rule	in rule	in rule	in rule	in rule

F 18.00 (NPE) Information on performing and non-performing exposures

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	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
0370Loan commitments given › Credit institutions	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

v5187_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16498 · official

Regulation18

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 18.00 r0370
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 §106 F 09.01.1 c0040, c0050, c0060, c0065, c0110
Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) of paragraph 105 of this Part of this Annex shall be reported as provisions regardless of the measurement criteria applied.
Annex V Part 2 §107 F 09.01.1 c0040, c0050, c0060, c0065
Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9, including those measured at initial cost less cumulative income recognised, broken down by impairment stages, except where they are deemed credit-impaired at initial recognition consistently with the definition of purchased or originated financial assets of IFRS 9 Appendix A. For these exposures, the nominal amount and provisions shall be separately reported, outside the impairment stages in template 9.1.1.
Annex V Part 2 §108 F 09.01.1 c0040, c0050, c0060, c0065
Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component. Where the reporting entity is unable to identify separately the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component. Where the combined expected credit losses exceed the gross carrying amount of the debt instrument, the remaining balance of the expected credit losses shall be reported as a provision in the appropriate column in template 9.1.1 (IFRS 9.5.5.20 and IFRS 7.B8E).
Annex V Part 2 §109 F 09.01.1 c0040, c0050, c0060, c0065
A financial guarantee or a commitment to provide a loan at a below-market rate that is measured in accordance with IFRS 9.4.2.1(d) and for which its loss allowance is determined in accordance with IFRS 9.5.5 shall be reported in the appropriate column.
Annex V Part 2 §111 F 09.01.1 c0110
The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IFRS 4 shall be reported in dedicated columns.

Show all (7)

Annex V Part 2 §238 F 18.00 c0130
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 9.2.1(e)IFRS 9.2.1(g)IFRS 9.4.2(c)IFRS 9.5.5 IFRS 9.B2.5 IFRS 7.35H(a)IFRS 7.35H(b)(i)IFRS 7.35H(b)(ii)IFRS 7.35M IAS 37IFRS 4 · not in the text

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v5679_swarning4
with {tF_09.01.1, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0035, c0040, c0050, c0060, c0100, c0110)} >= 0
v23162_swarning1
with {tF_18.00.b, default:null, interval:false}: {r0340-0550, (c0130, c0140, c0141, c0142, c0143, c0150, c0950, c0951, c0952)} >= 0
v2704_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v2731_mwarning1
{r0340} = sum(r0350, r0360, r0370, r0380, r0390, r0400)
v903124_hwarning1
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}

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.