v6004_s

error · blockingactivewithin F 18.00273 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.00.a, 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, r0330, r0335, r0900, r0903, r0910, r0913), (c0056, c0057, c0058, c0109, c0121, c0122, c0900)} >= 0

EBA description with {tF_18.00.a, 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, r0330, r0335, r0900, r0903, r0910, r0913), (c0056, c0057, c0058, c0109, c0121, c0122, c0900)} >= 0

Precondition p_369 (its meaning is not in the data yet)

Cells involved

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

Open template →

273 cells in F 18.00: 39 rows × 7 columns. Too many to draw here: open the template to see them lit.

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v6004_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 2529 · official

Regulation24

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 18.00 r0010, r0181
‘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 §32 F 18.00 r0070, r0191
‘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 18.00 r0020, r0030, r0040, r0050, r0060, r0080, r0090, r0100, r0110, r0120, r0150, r0182, r0183, r0184, r0185, r0186, r0192, r0193, r0194, r0195, r0196, r0197
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 18.00 r0010, r0070, r0181, r0191
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 §2 F 18.00 r0005
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 18.00 r0005
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

Show all (15)

Annex V Part 2 §86 F 18.00 r0140, r0160, r0903, r0910
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.
Annex V Part 2 §87 F 18.00 r0140, r0160, r0903, r0910
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 §88 F 18.00 r0170, r0913
Loans and advances shall be classified on the basis of their purpose as: (a) ‘Credit for consumption’ shall include loans granted mainly for the personal consumption of goods and services, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (b) ‘Lending for house purchase’ shall include credit extended to households for the purpose of investing in houses for own use or rental, including building and refurbishments, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 2 §215 F 18.00 c0058, c0900
Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impaired (Stage 3). Exposures included in impairment stages other than Stage 3 and those that are purchased or originated credit-impaired shall be considered as non-performing where they meet the criteria to be considered as non-performing in accordance with Article 47a (3) CRR.
Annex V Part 2 §217 F 18.00 r0330
For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and advances, including cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
Annex V Part 2 §220 F 18.00 r0335
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
Annex V Part 2 §233 F 18.00 r0180, r0201
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18: (a) ‘Debt instruments at cost or at amortised cost’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at amortised cost’ (IFRS); (ii) ‘Non-trading non-derivative financial assets at a cost based method’, including debt instruments under moderate LOCOM (national GAAP based on BAD); (iii) ‘Other non-trading non-derivative financial assets’, except debt instruments measured at strict LOCOM (national GAAP based on BAD); (b) ‘Debt instruments at fair value through other comprehensive income or through equity subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at fair value through other comprehensive income’ (IFRS); (ii) ‘Non-trading non-derivative financial assets measured at fair value to equity’, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD; (c) ‘Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Non-trading financial assets mandatorily at fair value through profit or loss’ (IFRS); (ii) ‘Financial assets designated at fair value through profit or loss’ (IFRS); (iii) ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD); (iv) ‘Other non-trading non-derivative financial assets’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD); (v) ‘Non-trading non-derivative financial assets measured at fair value through equity’, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Annex V Part 2 §234i F 18.00 r0140, r0160, r0170, r0903, r0910, r0913
The following exposures shall be identified in separate rows: (a) Loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part; (b) Credit for consumption as defined in paragraph 88(a) of this Part.
Annex V Part 2 §237 F 18.00 c0056, c0057, c0058, c0109, c0121, c0900
The following exposures shall be identified in separate columns: (a) exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3) which does not include purchased or originated credit impaired assets, shall be reported; under national GAAP, the amount of impaired assets shall be reported; (b) exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR; (c) under IFRS, assets with significant increase in credit risk since initial recognition, but not credit-impaired (Stage 2) which do not include purchased or originated credit impaired assets; (d) under IFRS, for performing exposures, assets without significant increase in credit risk since initial recognition (Stage 1); (e) exposures which are considered as purchased or originated financial assets that are credit-impaired at initial recognition in accordance with IFRS 9 Appendix A, including any off-balance sheet exposures that are deemed credit-impaired upon their initial recognition; (f) for performing exposures, the amount of accumulated impairment for exposures past due by more than 30 days.

Other acts

SME Rec. art 1 2(a)IFRS 9.5.5.5 IFRS 7.35M(a)IFRS 9.5.5.3 IFRS 7.35M(b)(i)IFRS 9.5.5.13 IFRS 7.35M(c)IFRS 9.5.5.1 IFRS 9.Appendix A

Controls73

73 other rules use at least one of these cells.

Other rules on the same cells

v10611_mwarning117
{c0060} >= {c0109} + {c0121} + {c0900}
v3129_mwarning117
{F 19.00.a, c0100} <= sum({F 18.00.a, (c0121, c0900, c0122)})
v2707_mwarning78
sum(c0121, c0122) <= {c0060}
v2712_mwarning49
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v2721_mwarning49
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v2709_mwarning42
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v2718_mwarning42
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v09598_mwarning39
{c0900} <= {c0060}
v6012_mwarning21
with {tF_18.00.a, (c0056, c0057, c0058, c0109, c0121, c0122, c0900), default: 0, interval: true}: {r0330} = {r0180} + {r0201}
v2742_herror14
(Hierarchy CT20) [Not applicable/ All counterparties] must be greater or equal to +[SME]
v23556_hwarning14
with{tF_18.00.a, c*, default: 0, interval: true}: abs({r0196}) >= abs({r0900})
v2744_mwarning14
{r0140} <= {r0120}
v2746_mwarning14
{r0160} <= {r0150}
v2748_mwarning14
{r0170} <= {r0150}
v7814_mwarning4
xsum({F 18.00.a, (r0010, r0070, c0057, c0109)}) = {F 04.04.1, r0140, c0030}
v10610_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0005, c0020} = {F 18.00.a, r0005, c0056} + {F 18.00.a, r0005, c0057} + {F 18.00.a, r0005, c0058})
v12054_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0010, c0020} = {F 18.00.a, r0010, c0056} + {F 18.00.a, r0010, c0057} + {F 18.00.a, r0010, c0058})
v12055_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0030, c0020} = {F 18.00.a, r0030, c0056} + {F 18.00.a, r0030, c0057} + {F 18.00.a, r0030, c0058})
v12056_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0040, c0020} = {F 18.00.a, r0040, c0056} + {F 18.00.a, r0040, c0057} + {F 18.00.a, r0040, c0058})
v12057_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0050, c0020} = {F 18.00.a, r0050, c0056} + {F 18.00.a, r0050, c0057} + {F 18.00.a, r0050, c0058})
v12058_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0060, c0020} = {F 18.00.a, r0060, c0056} + {F 18.00.a, r0060, c0057} + {F 18.00.a, r0060, c0058})
v12059_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0070, c0020} = {F 18.00.a, r0070, c0056} + {F 18.00.a, r0070, c0057} + {F 18.00.a, r0070, c0058})
v12060_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0080, c0020} = {F 18.00.a, r0080, c0056} + {F 18.00.a, r0080, c0057} + {F 18.00.a, r0080, c0058})
v12061_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0090, c0020} = {F 18.00.a, r0090, c0056} + {F 18.00.a, r0090, c0057} + {F 18.00.a, r0090, c0058})
v12062_mwarning3
if {F 00.01, r0010, c0010} = [eba_qAS:qx2004] then ({F 18.00.a, r0100, c0020} = {F 18.00.a, r0100, c0056} + {F 18.00.a, r0100, c0057} + {F 18.00.a, r0100, c0058})

+ 48 more: see them lit in the grid of F 18.00.

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.