v5700_s

warningnot activewithin F 20.07.140 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_20.07.1, r*, default: null, interval: false}: {c0021-0022} <= 0

EBA description with {tF_20.07.1, r*, default: null, interval: false}: {c0021-0022} <= 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 →

	c0021Accumulated impairment	c0022Accumulated negative changes in fair value due to credit risk on non-performing exposures
0010Loans and advances › A Agriculture, forestry and fishing	in rule	in rule
0020Loans and advances › B Mining and quarrying	in rule	in rule
0030Loans and advances › C Manufacturing	in rule	in rule
0040Loans and advances › D Electricity, gas, steam and air conditioning supply	in rule	in rule
0050Loans and advances › E Water supply	in rule	in rule
0060Loans and advances › F Construction	in rule	in rule
0070Loans and advances › G Wholesale and retail trade	in rule	in rule
0080Loans and advances › H Transport and storage	in rule	in rule
0090Loans and advances › I Accommodation and food service activities	in rule	in rule
0100Loans and advances › J Information and communication	in rule	in rule
0105Loans and advances › K Financial and insurance activities	in rule	in rule
0110Loans and advances › L Real estate activities	in rule	in rule
0120Loans and advances › M Professional, scientific and technical activities	in rule	in rule
0130Loans and advances › N Administrative and support service activities	in rule	in rule
0140Loans and advances › O Public administration and defence, compulsory social security	in rule	in rule
0150Loans and advances › P Education	in rule	in rule
0160Loans and advances › Q Human health services and social work activities	in rule	in rule
0170Loans and advances › R Arts, entertainment and recreation	in rule	in rule
0180Loans and advances › S Other services	in rule	in rule
0190Loans and advances	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	not active	2026-03-31
FINREP9DP 1.0.0	warning	not active	2026-03-31
FINREP9DP 1.1.0	warning	not active	2026-03-31

VALIDATION RULE

v5700_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 21196 · official

Regulation5

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 2 §271 F 20.07.1 c0021, 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 c0021, 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 c0021, 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

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v3153_mwarning40
{r0190} = sum(r0010-0180)
v3144_mwarning20
{F 06.01, c0021} = sum({F 20.07.1, c0021, (sNNN)})
v5008_mwarning20
if {c0021} != 0 then {c0010} > 0
v5120_mwarning20
{F 06.01, c0022} = sum({F 20.07.1, c0022, (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.