v7828_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, (r0030, r0183, r0213), c0110}) = sum ({tF_20.04, r0100, c0026})

EBA description sum({F 18.00.a, c0110, (r0030, r0183, r0213)}) = sum({F 20.04, r0100, 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
0030Debt securities › General governments	in rule
0183Debt securities › General governments	in rule
0213Debt securities › General governments	in rule

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0026Of which: defaulted
0100Debt securities › General governments	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

v7828_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 17207 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 18.00 r0030, r0183, r0213 · F 20.04 r0100
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 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}
v0987_mwarning1
{r0080} = {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v2709_mwarning1
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v2718_mwarning1
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v4434_swarning1
with {tF_20.04, default: null, interval: false}: {r0075-0240, c0022-0026} >= 0
v5149_mwarning1
{r0211} = {r0212} + {r0213} + {r0214} + {r0215} + {r0216}
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.