v7859_m

error · blockingactivewithin F 18.008 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_18.00.d, c*, default: 0, interval: true}: {r0330} = {r0180} + {r0201} + {r0231}

EBA description {r0330} = {r0180} + {r0201} + {r0231}

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 →

	c0201Collateral received on performing exposures	c0200Collateral received on non-performing exposures
0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	in rule	in rule
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	in rule	in rule
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	in rule	in rule
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule	in rule

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

v7859_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 3458 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §119 F 18.00 c0201, c0200
In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution. For other commitments received, the nominal amount shall be the total amount committed by the other party in the transaction. For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ shall be the maximum amount the counterparty would have to pay if the guarantee is called on. Where a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
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, r0231
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 §234 F 18.00 r0231
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in ‘Financial assets designated at fair value through profit or loss’ (IFRS) or ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template 18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
Annex V Part 2 §239 F 18.00 c0201, c0200
Information on collateral held and guarantees received on performing and non-performing exposures shall be reported separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount after deduction of provisions of the related exposure.

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v8266_swarning8
with {tF_18.00.d, default: null, interval: false}: {r*, c*} >= 0
v23851_hwarning2
with{tF_18.00.d, c*, default: 0, interval: true}: {r0201} = {r0181} + {r0191}
v23852_hwarning2
with{tF_18.00.d, c*, default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v11914_mwarning1
{F 18.00.d, r0201, c0200} + {F 18.00.c, r0201, c0210} <= {F 18.00.a, r0201, c0060} + {F 18.00.b, r0201, c0150}
v11928_mwarning1
{F 18.00.d, r0231, c0200} + {F 18.00.c, r0231, c0210} <= {F 18.00.a, r0231, c0060} + {F 18.00.b, r0231, c0150}
v11929_mwarning1
{F 18.00.d, r0330, c0200} + {F 18.00.c, r0330, c0210} <= {F 18.00.a, r0330, c0060} + {F 18.00.b, r0330, c0150}
v11953_mwarning1
{F 18.00.d, r0180, c0200} + {F 18.00.c, r0180, c0210} <= {F 18.00.a, r0180, c0060} + {F 18.00.b, r0180, c0150}
v7820_mwarning1
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020} + {F 18.00.b, c0140}
v7821_mwarning1
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020}
v8450_mwarning1
{F 18.00.d, r0201, c0201} + {F 18.00.c, r0201, c0205} <= {F 18.00.a, r0201, c0020} + {F 18.00.b, r0201, c0140}
v8638_mwarning1
{F 18.00.d, r0330, c0201} + {F 18.00.c, r0330, c0205} <= {F 18.00.a, r0330, c0020} + {F 18.00.b, r0330, c0140}

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.