v8003_m

warningactivecross-template · F 18.00 ↔ F 23.057 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_23.05, r0010, c0010} = sum ({tF_18.00.c, (r0070, r0191, r0221), c*})

EBA description {F 23.05, r0010, c0010} = xsum({F 18.00.c, (r0070, r0191, r0221, c0205, c0210)})

Precondition p_427 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0205Financial guarantees received on performing exposures	c0210Financial guarantees received on non-performing exposures
0070DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › Loans and advances	in rule	in rule
0191DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Loans and advances	in rule	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	in rule

F 23.05 Loans and advances: Collateral received and financial guarantees received

Open template →

	c0010Maximum amount of the collateral or guarantee that can be considered
0010Financial guarantees received on loans 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

v8003_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 17383 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 18.00 r0070, r0191, r0221 · F 23.05 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
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 §119 F 18.00 c0205, c0210
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 §171 F 23.05 c0010
The collateral and guarantees backing the loans and advances included in the accounting portfolios, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received. The loans and advances shall be broken down by counterparties and purpose. In the item ‘of which: non-performing’, loans and advances shall be reported as defined in paragraphs 213 to 239 or 260 of this Part.
Annex V Part 2 §172 F 23.05 c0010
In template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported. The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Annex V Part 2 §174 F 23.05 c0010
For loans and advances that have simultaneously several types of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality, starting from the one with the best quality. For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral. Where the ‘Maximum collateral/guarantee that can be considered’ exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality, starting from the one with best quality.

Show all (9)

Annex V Part 2 §239 F 18.00 c0205, c0210
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.
Annex V Part 2 §319 F 23.05 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.
Annex V Part 2 §326 F 23.05 r0010
Information on collateral held and guarantees received on the loans and advances shall be reported in accordance with paragraph 239 of this Part. Consequently, the sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure. Immovable property pledged as collateral shall be reported separately in addition.

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v10675_mwarning6
{F 13.01, r0010, c0050} = sum({F 18.00.c, (r0070, r0191, r0221), c0205}) + sum({F 18.00.c, (r0070, r0191, r0221), c0210})
v4357_swarning6
with {tF_18.00.c, default: null, interval: false}: {r*, c*} >= 0
v2714_merror2
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v2723_merror2
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v5154_merror2
{r0221} = {r0222} + {r0223} + {r0224} + {r0225} + {r0226} + {r0227}
v23849_hwarning2
with{tF_18.00.c, c*, default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v7820_mwarning2
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020} + {F 18.00.b, c0140}
v11921_mwarning1
{F 18.00.d, r0221, c0200} + {F 18.00.c, r0221, c0210} <= {F 18.00.a, r0221, c0060} + {F 18.00.b, r0221, c0150}
v11942_mwarning1
{F 18.00.d, r0070, c0200} + {F 18.00.c, r0070, c0210} <= {F 18.00.a, r0070, c0060} + {F 18.00.b, r0070, c0150}
v11960_mwarning1
{F 18.00.d, r0191, c0200} + {F 18.00.c, r0191, c0210} <= {F 18.00.a, r0191, c0060} + {F 18.00.b, r0191, c0150}
v7821_mwarning1
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020}
v8007_mwarning1
{c0010} >= {c0020}
v8015_mwarning1
{r0010} >= {r0020} + {r0040} + {r0060}
v8336_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8338_swarning1
with {tF_23.05, r*, default: null, interval: false}: {(c0010, c0030, c0040, c0060, c0080, c0100)} >= 0

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.