v8211_h

warningactivecross-template · F 18.00 ↔ F 23.023 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_18.00.a, r0120, c0102} = {tF_23.02, r0110, c0150} + {tF_23.02, r0130, c0150}

EBA description (Hierarchy CT52) [Not applicable/ All counterparties] must be equal to +[Counterparties other than SME] + [SME]

Precondition p_381 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0102Past due > 2 years <= 5 years
0120Loans and advances › Non-financial corporations	in rule

F 23.02 Loans and advances: Additional information on gross carrying amounts

Open template →

	c0150Past due > 2 years <= 5 years
0110Loans and advances at cost or at amortised cost › of which: Non-financial corporations - SMEs	in rule
0130Loans and advances at cost or at amortised cost › of which: Non-financial corporations - other than SMEs	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

v8211_h

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 13935 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 18.00 r0120 · F 23.02 r0110, r0130
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 §222 F 18.00 c0102 · F 23.02 c0150
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 18.00 c0102 · F 23.02 c0150
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 18.00 c0102 · F 23.02 c0150
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.

Other acts

SME Rec. art 1 2(a)

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v23808_hwarning2
with{default: 0, interval: true}: {tF_18.00.a, r0120, c0102} = {tF_18.00.a, r0130, c0102} + {tF_23.02, r0130, c0150}
v7938_mwarning2
{c0100} = {c0120} + {c0130} + {c0140} + {c0150} + {c0160} + {c0170}
v7950_mwarning2
{r0080} >= {r0090} + {r0110} + {r0130}
v7951_mwarning2
{r0110} + {r0130} >= {r0120} + {r0140}
v8420_swarning2
with {tF_23.02, default: null, interval: false}: {r0010-0340, c0120-0170} >= 0
v2742_herror1
(Hierarchy CT20) [Not applicable/ All counterparties] must be greater or equal to +[SME]
v23213_swarning1
with {tF_18.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110)} >= 0
v2703_mwarning1
{c0060} = sum(c0070, c0080, c0090, c0101, c0102, c0106, c0107)
v2712_mwarning1
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v2744_mwarning1
{r0140} <= {r0120}

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.