v5673_s

warningactivewithin F 05.0111 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_05.01, c0050, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0130)} >= 0

EBA description with {tF_05.01, c0050, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0130)} >= 0

Precondition p_302 (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 →

	c0050Non-financial corporations
0010By product › On demand [call] and short notice [current account]	in rule
0020By product › Credit card debt	in rule
0030By product › Trade receivables	in rule
0040By product › Finance leases	in rule
0050By product › Reverse repurchase loans	in rule
0060By product › Other term loans	in rule
0070By product › Advances that are not loans	in rule
0080By product › LOANS AND ADVANCES	in rule
0090By collateral › of which: loans collateralized by immovable property	in rule
0100By collateral › of which: other collateralized loans	in rule
0130By subordination › of which: project finance loans	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

v5673_s

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 14423 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 05.01 c0050
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 §32 F 05.01 r0080
‘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 05.01 c0050
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 1 §44 F 05.01 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 §85 F 05.01 r0010, r0020, r0030, r0040, r0050, r0060, r0070
Loans and advances shall be allocated to the following products: (a) ‘on demand (call) and short notice (current account)’ shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include ‘overdrafts’ that are debit balances on current account balances and compulsory reserves held at the central bank; (b) ‘Credit card debt’ shall include credit granted either via delayed debit cards or via credit cards as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (c) ‘Trade receivables’ shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. That item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse); (d) ‘Finance leases’ shall include the carrying amount of finance lease receivables. Under IFRS, ‘finance lease receivables’ are as defined in IAS 17; (e) ‘Reverse repurchase loans’ shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part; (f) ‘Other term loans’ shall include debit balances with contractually fixed maturities or terms that are not included in other items; (g) ‘Advances that are not loans’ shall include advances that cannot be classified as loans in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. That item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
Annex V Part 2 §86 F 05.01 r0090, r0100
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.

Show all (8)

Annex V Part 2 §87 F 05.01 r0090, r0100
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.
Annex V Part 2 §89 F 05.01 r0130
Loans shall be classified on the basis of how they can be recovered. ‘Project finance loans’ shall include loans that meet the characteristics of specialised lending exposures as referred to in Article 147(8) CRR.

Other acts

CRR art 147 8

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v0875_merror8
{r0080} = {r0010} + {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}
v0878_merror3
{r0080} >= {r0090} + {r0100}
v0876_merror2
{r0080} >= {r0130}
v1074_merror1
sum({F 13.01, r0010, (c0010-0020)}) <= sum({F 05.01, r0090, (c0020-0060)})
v1080_merror1
sum({F 13.01, r0030, (c0010-0020)}) <= {F 05.01, r0090, c0050}
v1081_merror1
sum({F 13.01, r0030, (c0010-0050)}) <= {F 05.01, r0080, c0050}
v1075_mwarning1
sum({F 13.01, r0010, (c0010-0050)}) <= sum({F 05.01, r0080, (c0010-0060)})
v1381_mwarning1
{F 05.01, r0080, c0050} = {F 04.02.1, r0160, c0010} + {F 04.02.2, r0170, c0010} + {F 04.03.1, r0160, c0010} + {F 04.04.1, r0120, c0010} + {F 04.07, r0170, c0010} + {F 04.08, r0170, c0010} + {F 04.08, r0170, c0035} + {F 04.09, r0120, c0050} + {F 04.10, r0170, c0010}
v2822_mwarning1
sum({F 32.01, r0110, (c0010, c0060)}) = sum({F 05.01, r0090, (c0020-0060)})
v4975_mwarning1
{F 05.01, r0080, c0050} = {F 06.01, r0190, c0010} + {F 06.01, r0190, c0021} + {F 06.01, r0190, c0022}
v5013_mwarning1
sum({F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}) = sum({F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)})
v6058_mwarning1
{F 05.01, r0080, c0050} = sum({F 20.04, r0190, c0010, (sNNN)}) - sum({F 20.04, r0190, c0011, (sNNN)}) + sum({F 20.04, r0190, c0031, (sNNN)}) + sum({F 20.04, r0190, c0040, (sNNN)})

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.