v7882_m

warningactivewithin F 18.0280 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.02.a, r*, default: 0, interval: true}: {c0220} = {c0230} + {c0240} + {c0250} + {c0260} + {c0270} + {c0280} + {c0290}

EBA description {c0220} = {c0230} + {c0240} + {c0250} + {c0260} + {c0270} + {c0280} + {c0290}

Precondition p_389 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0220Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk	c0230Unlikely to pay that are not past due or past due <= 90 days	c0240Past due > 90 days <= 180 days	c0250Past due > 180 days <= 1 year	c0260Past due > 1 years <= 2 years	c0270Past due > 2 years <= 5 years	c0280Past due > 5 years <= 7 years	c0290Past due > 7 years
0010Non-financial corporations › Commercial real estate (CRE) loans to small and medium-sized enterprises	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0020Non-financial corporations › Commercial real estate (CRE) loans to non-financial corporations other than SMEs	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0030Non-financial corporations › Loans collateralised by commercial immovable property	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0040Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0050Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0060Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 100%	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0070Households › Loans collateralised by residential immovable property	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0080Loans collateralised by residential immovable property › Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0090Loans collateralised by residential immovable property › Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0100Loans collateralised by residential immovable property › Of which: Loans with LTV ratio higher than 100%	in rule	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	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v7882_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 17269 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §86 F 18.02 r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100
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 18.02 r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100
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 §236 F 18.02 c0230, c0240, c0250, c0260, c0270, c0280, c0290
Non-performing exposures shall be reported broken down by past due time bands. In case of application of the debtor approach for the classification of exposures as non-performing referred to in paragraph 226 of this Part of this Annex, the exposures of the debtor shall be reported in the past-due time bands of non-performing in accordance with their individual past-due status. Exposures that are not past due or are past due by 90 days or less, but are nevertheless identified as non-performing due to the likelihood of non-full repayment, shall be reported in a dedicated column. Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Annex V Part 2 §238 F 18.02 c0220, c0230, c0240, c0250, c0260, c0270, c0280, c0290
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110of this Part.
Annex V Part 2 §239vi F 18.02 r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100
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’.
Annex V Part 2 §239vii F 18.02 r0010, r0020
The following exposures shall be identified in separate rows: (a) commercial real estate (CRE) loans as defined in paragraph 239ix, broken down into CRE loans to SMEs and CRE loans to non-financial corporations other than SMEs; (b) loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part; (c) credit for consumption as defined in paragraph 88(a) of this Part.

Show all (7)

Annex V Part 2 §239viii F 18.02 r0040, r0050, r0060, r0080, r0090, r0100
Template 18.2 shall present information on commercial real estate loans to non-financial corporations and on loans collateralised by commercial or residential immovable property to non-financial corporations and households respectively, broken down by loan to value ratio (LTV ratio). Loans and advances classified as held for trading, trading financial assets and debt instruments held for sale shall be excluded.

Other acts

SME Rec. art 1 2(a)

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v8276_swarning80
with {tF_18.02.a, r*, default: null, interval: false}: {c0180-0300} <= 0
v7883_mwarning32
{r0030} <= {r0040} + {r0050} + {r0060}
v7885_mwarning32
{r0070} <= {r0080} + {r0090} + {r0100}
v8273_hwarning10
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v7876_mwarning4
{F 18.02.b, c0320} + {F 18.02.c, c0340} <= sum({F 18.02.a, (c0080, c0220)})
v7877_mwarning4
{F 18.02.b, c0320} + {F 18.02.c, c0340} <= sum({F 18.02.a, (c0080, c0220)})
v7875_mwarning2
{F 18.02.b, c0320} + {F 18.02.c, c0340} <= sum({F 18.02.a, (c0080, c0220)})

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.