v5306_m

warningactivecross-template · F 18.00 ↔ F 20.043 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_18.00.b, (r0010, r0181), c0130}) = sum ({tF_20.04, r0080, c0031})

EBA description sum({F 18.00.b, c0130, (r0010, r0181)}) = sum({F 20.04, r0080, c0031, (sNNN)})

Precondition p_380 (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
0010DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › Debt securities	in rule
0181DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Debt securities	in rule

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0031Accumulated impairment
0080Debt securities	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

v5306_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 16603 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 18.00 r0010, r0181 · F 20.04 r0080
‘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 §44 F 18.00 r0010, r0181 · F 20.04 r0080
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 §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.
Annex V Part 2 §274 F 20.04 c0031
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.

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v2704_hwarning2
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v5705_swarning2
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
v903124_hwarning2
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}
v09608_swarning1
with {tF_20.04, c0031, default: null, interval: false}: {r0075-0240} <= 0
v0987_mwarning1
{r0080} = {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v2710_mwarning1
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v2719_mwarning1
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v5007_mwarning1
if {c0031} != 0 then {c0010} > 0
v5222_mwarning1
{F 18.00.b, r0010, c0130} = sum({F 04.04.1, r0010, (c0050, c0060, c0070, c0071)})
v5236_mwarning1
Added column on POCI
v5476_mwarning1
{F 18.00.b, r0010, c0130} = sum({F 04.09, r0010, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0060, (c0030, c0040, c0050)})
v5490_mwarning1
{F 18.00.b, r0181, c0130} = sum({F 04.08, r0060, (c0060, c0070, c0080)})
v8142_mwarning1
sum({F 18.00.b, (r0010, r0070), c0130}) = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})

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.