v7985_m

warningactivecross-template · F 18.00 ↔ F 23.044 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_23.04, r0010, c0010} = sum ({tF_18.00.b, (r0070, r0191, r0221), c0130})

EBA description {F 23.04, r0010, c0010} = sum({F 18.00.b, (r0070, r0191, r0221), c0130})

Precondition p_383 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
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 23.04 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk

Open template →

	c0010Accumulated impairment, accumulated negative changes in fair value due to credit risk
0010Loans 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

v7985_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 17375 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 18.00 r0070, r0191, r0221 · F 23.04 r0010, c0010
‘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 23.04 r0010
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 §238 F 18.00 c0130
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 §319 F 23.04 r0010
Template 23 presents additional information on loans and advances, excluding loans and advances classified as cash balances at central banks and other demand deposits, held for trading, trading financial assets and debt instruments held for sale.

Controls23

23 other rules use at least one of these cells.

Other rules on the same cells

v5705_swarning3
with {tF_18.00.b, default: null, interval: false}: {(r0005, r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0211, r0212, r0213, r0214, r0215, r0216, r0221, r0222, r0223, r0224, r0225, r0226, r0227, r0231, r0330, r0335, r0900, r0903, r0910, r0913, r0920, r0923, r0930, r0933), (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197)} <= 0
v2704_hwarning2
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v5312_mwarning2
sum({F 18.00.b, c0130, (r0070, r0191)}) = sum({F 20.04, r0140, c0031, (sNNN)})
v903124_hwarning2
with{tF_18.00.b.dp, (r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530, r0540, r0550), default: 0, interval: true}: {c0130} = {c0150} + {c0140}
v5256_merror1
{F 18.00.b, r0221, c0130} = {F 04.02.1, r0110, c0020} + {F 04.02.2, r0120, c0020}
v23864_hwarning1
with{tF_18.00.b, (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v2713_mwarning1
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v2722_mwarning1
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v5153_mwarning1
{r0221} = {r0222} + {r0223} + {r0224} + {r0225} + {r0226} + {r0227}
v5228_mwarning1
{F 18.00.b, r0070, c0130} = sum({F 04.04.1, r0070, (c0050, c0060, c0070, c0071)})
v5242_mwarning1
{F 18.00.b, r0191, c0130} = sum({F 04.03.1, r0110, (c0050, c0060, c0070, c0071)})
v5325_mwarning1
with {default: 0, interval: true}: {tF_18.00.b, r0221, c0130} = sum ({tF_20.04, r0140, c0040})
v5482_mwarning1
{F 18.00.b, r0070, c0130} = sum({F 04.09, r0070, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0120, (c0030, c0040, c0050)})
v5496_mwarning1
{F 18.00.b, r0191, c0130} = sum({F 04.08, r0120, (c0060, c0070, c0080)})
v5510_mwarning1
{F 18.00.b, r0221, c0130} = {F 04.07, r0120, c0021} + {F 04.08, r0120, c0030} + {F 04.10, r0120, c0090}
v7987_mwarning1
{c0010} <= {c0020}
v7995_mwarning1
{r0010} <= {r0020} + {r0040} + {r0060}
v7996_mwarning1
{r0010} <= {r0080}
v7997_mwarning1
{r0010} <= {r0150}
v8142_mwarning1
sum({F 18.00.b, (r0010, r0070), c0130}) = sum({F 04.04.1, r0140, (c0050, c0060, c0070, c0071)})
v8324_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8326_swarning1
with {tF_23.04, default: null, interval: false}: {r*, c*} <= 0
v903645_hwarning1
Generated by subcategory(ies): FI_agg_24.

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.