v7823_m

warningactivecross-template · F 18.00 ↔ F 18.024 cells · specific check

Expression · DPM 2.0, verbatim

with {c0010, default: 0, interval: true}: sum ({tF_18.00.a, (r0140, r0903, r0923)}) = {tF_18.02.a, r0030}

EBA description sum({F 18.00.a, (r0140, r0903, r0923), c0010}) = {F 18.02.a, r0030, c0010}

Precondition p_379 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0010Gross carrying amount/Nominal amount
0140Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0903Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0923Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule

F 18.02 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property

Open template →

	c0010Gross carrying amount
0030Non-financial corporations › Loans collateralised by commercial immovable property	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	warning	active	2022-12-31
FINREP9 3.2.0	warning	active	2024-12-31
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

v7823_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 3422 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §34 F 18.00 c0010 · F 18.02 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 §86 F 18.00 r0140, r0903, r0923 · F 18.02 r0030
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, r0903, r0923 · F 18.02 r0030
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 §118 F 18.00 c0010 · F 18.02 c0010
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Annex V Part 2 §221 F 18.00 c0010 · F 18.02 c0010
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.
Annex V Part 2 §234i F 18.00 r0140, r0903, r0923
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.

Show all (7)

Annex V Part 2 §239vi F 18.02 r0030
The reclassification of a non-performing exposure from one accounting portfolio to another shall be reported neither as inflow nor as outflow. As an exception, the reclassification of a non-performing exposure from any accounting portfolio to ‘held for sale’ shall be reported as outflow from the original accounting portfolio and inflow to ‘held for sale’.

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v23213_swarning3
with {tF_18.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110)} >= 0
v2701_hwarning3
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v3125_mwarning3
{F 19.00.a, c0010} <= {F 18.00.a, c0010}
v8670_mwarning3
sum({F 18.00.a, c0010, (r0140, r0903, r0923)}) = sum({F 20.04, r0210, c0010, (sNNN)}) - sum({F 20.04, r0210, c0011, (sNNN)})
v8675_mwarning2
sum({F 18.00.a, c0010, (r0140, r0903)}) = sum({F 20.04, r0210, c0012, (sNNN)})
v2744_mwarning1
{r0140} <= {r0120}
v7884_mwarning1
{r0030} >= {r0040} + {r0050} + {r0060}
v7968_mwarning1
sum({F 23.03, (r0050, r0090), c0010}) = {F 18.02.a, r0030, c0010}
v8271_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8275_swarning1
with {tF_18.02.a, r*, default: null, interval: false}: {c0010-0170} >= 0
v903125_hwarning1
with{tF_18.00.a.dp, r*, default: 0, interval: true}: {c0010} = {c0060} + {c0020}
v903296_hwarning1
with{c0010-0030, default: 0, interval: true}: abs({tF_18.02.a, r0030-0060}) >= abs({tF_23.03, r0050-0080})

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.