v5699_s

warningactivewithin F 20.07.160 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.07.1, r*, default: null, interval: false}: {c0010-0012} >= 0

EBA description with {tF_20.07.1, r*, default: null, interval: false}: {c0010-0012} >= 0

Precondition p_412 (its meaning is not in the data yet)

Cells involved

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 →

	c0010Gross carrying amount	c0011Of which: loans and advances subject to impairment	c0012Of which: non-performing
0010Loans and advances › A Agriculture, forestry and fishing	in rule	in rule	in rule
0020Loans and advances › B Mining and quarrying	in rule	in rule	in rule
0030Loans and advances › C Manufacturing	in rule	in rule	in rule
0040Loans and advances › D Electricity, gas, steam and air conditioning supply	in rule	in rule	in rule
0050Loans and advances › E Water supply	in rule	in rule	in rule
0060Loans and advances › F Construction	in rule	in rule	in rule
0070Loans and advances › G Wholesale and retail trade	in rule	in rule	in rule
0080Loans and advances › H Transport and storage	in rule	in rule	in rule
0090Loans and advances › I Accommodation and food service activities	in rule	in rule	in rule
0100Loans and advances › J Information and communication	in rule	in rule	in rule
0105Loans and advances › K Financial and insurance activities	in rule	in rule	in rule
0110Loans and advances › L Real estate activities	in rule	in rule	in rule
0120Loans and advances › M Professional, scientific and technical activities	in rule	in rule	in rule
0130Loans and advances › N Administrative and support service activities	in rule	in rule	in rule
0140Loans and advances › O Public administration and defence, compulsory social security	in rule	in rule	in rule
0150Loans and advances › P Education	in rule	in rule	in rule
0160Loans and advances › Q Human health services and social work activities	in rule	in rule	in rule
0170Loans and advances › R Arts, entertainment and recreation	in rule	in rule	in rule
0180Loans and advances › S Other services	in rule	in rule	in rule
0190Loans and advances	in rule	in rule	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

v5699_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 21197 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §32 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 §34 F 20.07.1 c0010
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 2 §271 F 20.07.1 c0010, c0011, c0012
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 §273 F 20.07.1 c0011
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part. For the purpose of template 20.4, cash balances at central banks and other demand deposits shall be reported together with financial assets subject to impairment. Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.
Annex V Part 2 §275 F 20.07.1 c0010, c0012
In template 20.4 for debt instruments, ‘gross carrying amount’, as determined in accordance with paragraph 34 of Part 1 of this Annex, shall be reported. For derivatives and equity instruments, the amount to be reported shall be the carrying amount. In column ‘Of which: Non-performing’ debt instruments, as determined in accordance with paragraphs 213 to 239 or 260of this Part shall be reported. Debt forbearance shall comprise all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 268of this Part, are extended.
Annex V Part 2 §277 F 20.07.1 c0010, c0011, c0012
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

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v3153_mwarning60
{r0190} = sum(r0010-0180)
v1160_mwarning20
{F 06.01, c0010} = sum({F 20.07.1, c0010, (sNNN)})
v3143_mwarning20
{F 06.01, c0012} = sum({F 20.07.1, c0012, (sNNN)})
v5008_mwarning20
if {c0021} != 0 then {c0010} > 0
v5117_mwarning20
{F 06.01, c0011} = sum({F 20.07.1, c0011, (sNNN)})
v5725_mwarning1
{F 20.04, r0190, c0010} - {F 20.04, r0190, c0011} = {F 20.07.1, r0190, c0010}

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.