v8011_m

warningactivewithin F 23.0563 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_23.05, r0010-0210, default: 0, interval: true}: {c0070} = {c0090} + {c0110}

EBA description {c0070} = {c0090} + {c0110}

Precondition p_426 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0070of which: Exposures with forbearance measures	c0090of which: Exposures with forbearance measures	c0110of which: Exposures with forbearance measures
0010Financial guarantees received on loans and advances	in rule	in rule	in rule
0020Financial guarantees received on loans and advances › of which: Households	in rule	in rule	in rule
0030of which: Households › of which: Loans collateralised by residential immovable property	in rule	in rule	in rule
0040Financial guarantees received on loans and advances › of which: Non-financial corporations - SMEs	in rule	in rule	in rule
0050of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule	in rule	in rule
0060Financial guarantees received on loans and advances › of which: Non-financial corporations - other than SMEs	in rule	in rule	in rule
0070of which: Non-financial corporations - other than SMEs › of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs	in rule	in rule	in rule
0080Collateral received on loans and advances	in rule	in rule	in rule
0090Collateral received on loans and advances › of which: Households	in rule	in rule	in rule
0100of which: Households › of which: Loans collateralised by residential immovable property	in rule	in rule	in rule
0110Collateral received on loans and advances › of which: Non-financial corporations - SMEs	in rule	in rule	in rule
0120of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule	in rule	in rule
0130Collateral received on loans and advances › of which: Non-financial corporations - other than SMEs	in rule	in rule	in rule
0140of which: Non-financial corporations - other than SMEs › of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs	in rule	in rule	in rule
0150Immovable property collateral received on loans and advances	in rule	in rule	in rule
0160Immovable property collateral received on loans and advances › of which: Households	in rule	in rule	in rule
0170of which: Households › of which: Loans collateralised by residential immovable property	in rule	in rule	in rule
0180Immovable property collateral received on loans and advances › of which: Non-financial corporations - SMEs	in rule	in rule	in rule
0190of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule	in rule	in rule
0200Immovable property collateral received on loans and advances › of which: Non-financial corporations - other than SMEs	in rule	in rule	in rule
0210of which: Non-financial corporations - other than SMEs › of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs	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

v8011_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 17391 · official

Regulation18

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 23.05 r0020, r0040, r0060, r0090, r0110, r0130, r0160, r0180, r0200
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 §86 F 23.05 r0030, r0100, r0170
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 23.05 r0030, r0100, r0170
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 §171 F 23.05 c0070, c0090, c0110
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 c0070, c0090, c0110
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 c0070, c0090, c0110
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 (17)

Annex V Part 2 §222 F 23.05 c0090, c0110
For the purpose of template 18, an exposure is ‘past-due’ where it meets the criteria of paragraph 96 of this Part. For the purpose of classification of exposures as non-performing in accordance with point (a) of Article 47a(3) CRR, the counting of 90 days past due commences once the past due amount, being the sum of past due principal, interest and fees, breaches the materiality threshold as defined in paragraph 216 of this Part. If the past due part of exposures continues to be material for 90 consecutive days, the exposure should then be classified as non-performing.
Annex V Part 2 §235 F 23.05 c0090, c0110
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part. Exposures past due by more than 90 days but that are not material in accordance with Article 178 CRR shall be reported within performing exposures in ‘Past due > 30 days <= 90 days’.
Annex V Part 2 §236 F 23.05 c0090, c0110
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 §239ix F 23.05 r0050, r0070, r0120, r0140, r0190, r0210
‘Commercial real estate (CRE) loans’ shall comprise exposures as defined in section 2, chapter 1, paragraph 1 of the ESRB Recommendation on closing real estate data gaps.
Annex V Part 2 §256 F 23.05 c0070, c0090, c0110
Forborne exposures shall be included in the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 239 and 260 of this Part. The classification as forborne exposure shall be discontinued where all of the conditions provided in Article 47a(7) CRR are met.
Annex V Part 2 §259 F 23.05 c0070, c0090, c0110
A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met: (a) that extension has not led the exposure to be classified as non-performing; (b) the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
Annex V Part 2 §260 F 23.05 c0070, c0090, c0110
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the forborne exposure under probation reclassified out of non-performing category becomes more than 30 days past due, the exposure shall be classified as non-performing in accordance with point (c) of Article 47a(3) CRR.
Annex V Part 2 §261 F 23.05 c0070, c0090, c0110
‘Performing exposures with forbearance measures’ (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and that are included in the performing exposures category. Performing forborne exposures shall be under probation until all the criteria laid down in Article 47a(7) CRR, including where paragraph 259 of this Part applies, are met. Performing forborne exposures under probation that have been reclassified out of the non-performing forborne exposures category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation reclassified from non-performing’.
Annex V Part 2 §262 F 23.05 c0070, c0090, c0110
‘Non-performing exposures with forbearance measures’ (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and that are included in the non-performing exposures category. Those non-performing forborne exposures shall include the following: (a) exposures which have become non-performing due to the application of forbearance measures; (b) exposures which were non-performing prior to the extension of forbearance measures; (c) forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260.
Annex V Part 2 §319 F 23.05 r0010, r0080, r0150
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, r0080, r0150
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.

Other acts

SME Rec. art 1 2(a)

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v8337_swarning63
with {tF_23.05, default: null, interval: false}: {r0010-0210, (c0020, c0050, c0070, c0090, c0110, c0120, c0130, c0140, c0150, c0160, c0170)} >= 0
v8010_mwarning21
{c0060} >= {c0070}
v8012_mwarning21
{c0080} >= {c0090}
v8014_mwarning21
{c0100} >= {c0110}
v8335_hwarning21
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8015_mwarning12
{r0010} >= {r0020} + {r0040} + {r0060}
v8016_mwarning12
{r0040} + {r0060} >= {r0050} + {r0070}
v8017_mwarning12
{r0080} >= {r0090} + {r0110} + {r0130}
v8018_mwarning12
{r0110} + {r0130} >= {r0120} + {r0140}
v8020_mwarning12
{r0150} >= {r0160} + {r0180} + {r0200}
v8021_mwarning12
{r0180} + {r0200} >= {r0190} + {r0210}
v8019_mwarning6
{r0150} <= {r0080}

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.