v7825_m

warningactivecross-template · F 18.00 ↔ F 20.044 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_18.00.a, (r0070, r0191, r0221), c0110}) = sum ({tF_20.04, r0140, c0026})

EBA description sum({F 18.00.a, c0110, (r0070, r0191, r0221)}) = sum({F 20.04, r0140, c0026, (sNNN)})

Precondition p_380 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0110Of which: defaulted
0070DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › Loans and advances	in rule
0191DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Loans and advances	in rule
0221DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Loans and advances	in rule

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0026Of which: defaulted
0140Loans and advances	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

v7825_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17204 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 18.00 r0070, r0191, r0221 · F 20.04 r0140
‘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 §44 F 18.00 r0070, r0191, r0221 · F 20.04 r0140
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 §237 F 18.00 c0110 · F 20.04 c0026
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

CRR art 178

Controls9

9 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
v2706_mwarning3
{c0110} <= {c0060}
v3128_mwarning3
{F 19.00.a, c0090} <= {F 18.00.a, c0110}
v23861_hwarning1
with{tF_18.00.a, (c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v2712_mwarning1
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v2721_mwarning1
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v4434_swarning1
with {tF_20.04, default: null, interval: false}: {r0075-0240, c0022-0026} >= 0
v5152_mwarning1
{r0221} = {r0222} + {r0223} + {r0224} + {r0225} + {r0226} + {r0227}
v7903_mwarning1
{c0026} <= {c0025}

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.