v6012_m

warningnot activewithin F 18.0021 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.00.a, (c0056, c0057, c0058, c0109, c0121, c0122, c0900), default: 0, interval: true}: {r0330} = {r0180} + {r0201}

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 →

	c0056Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)	c0057Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0058Of which: purchased or originated credit-impaired financial assets	c0109Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	c0121Of which: Credit-impaired instruments (Stage 3)	c0900Of which: purchased or originated credit-impaired financial assets	c0122Of which: impaired
0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule	in rule	in rule	in rule	in rule	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

v6012_m

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 16802 · official

Regulation12

From the rows and columns of the cells involved.

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 §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 §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

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

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v6004_serror21
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
v10611_mwarning9
{c0060} >= {c0109} + {c0121} + {c0900}
v3129_mwarning9
{F 19.00.a, c0100} <= sum({F 18.00.a, (c0121, c0900, c0122)})
v2707_mwarning6
sum(c0121, c0122) <= {c0060}
v09598_mwarning3
{c0900} <= {c0060}
v12070_mwarning3
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.a, r0180, c0020} = {F 18.00.a, r0180, c0056} + {F 18.00.a, r0180, c0057} + {F 18.00.a, r0180, c0058})
v12088_mwarning3
if {F 00.01, r0010, c0010} = [eba_AS:x2] then ({F 18.00.a, r0201, c0020} = {F 18.00.a, r0201, c0056} + {F 18.00.a, r0201, c0057} + {F 18.00.a, r0201, c0058})
v09615_mwarning2
sum({F 18.00.a, r0201, (c0058, c0900)}) = {F 04.03.1, r0180, c0041}
v7811_mwarning2
sum({F 18.00.a, r0201, (c0057, c0109)}) = {F 04.03.1, r0180, c0030}
v5531_mwarning1
{F 18.00.a, r0180, c0122} - {F 18.00.a, r0005, c0122} = {F 04.09, r0140, c0020} + {F 04.10, r0190, c0020} - {F 04.10, r0190, c0025}
v8143_mwarning1
{F 18.00.a, r0201, c0121} = {F 04.03.1, r0180, c0040}

Interpretation1

2018_3930

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.