v8266_s

warningactivewithin F 18.00158 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.00.d, default: null, interval: false}: {r*, c*} >= 0

EBA description with {tF_18.00.d, default: null, interval: false}: {r*, c*} >= 0

Precondition p_369 (its meaning is not in the data yet)

Cells involved

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

Open template →

158 cells in F 18.00: 79 rows × 2 columns. Too many to draw here: open the template to see them lit.

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

v8266_s

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 14691 · official

Regulation27

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 18.00 r0010, r0181, r0211
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 1 §32 F 18.00 r0070, r0191, r0221
‘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 §42 F 18.00 r0020, r0030, r0040, r0050, r0060, r0080, r0090, r0100, r0110, r0120, r0150, r0182, r0183, r0184, r0185, r0186, r0192, r0193, r0194, r0195, r0196, r0197, r0212, r0213, r0214, r0215, r0216, r0222, r0223, r0224, r0225, r0226, r0227, r0350, r0360, r0370, r0380, r0390, r0400, r0420, r0430, r0440, r0450, r0460, r0470, r0490, r0500, r0510, r0520, r0530, r0540
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 1 §44 F 18.00 r0010, r0070, r0181, r0191, r0211, r0221, r0340, r0410, r0480
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 §2 F 18.00 r0005
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 18.00 r0005
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

Show all (24)

Annex V Part 2 §86 F 18.00 r0140, r0160, r0903, r0910, r0923, r0930
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 18.00 r0140, r0160, r0903, r0910, r0923, r0930
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 §88 F 18.00 r0170, r0913, r0933
Loans and advances shall be classified on the basis of their purpose as: (a) ‘Credit for consumption’ shall include loans granted mainly for the personal consumption of goods and services, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (b) ‘Lending for house purchase’ shall include credit extended to households for the purpose of investing in houses for own use or rental, including building and refurbishments, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 2 §102 F 18.00 r0340, r0410, r0480
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9.1, 9.1.1 and 9.2, all off-balance sheet exposures listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Annex V Part 2 §103 F 18.00 r0340, r0410, r0480
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §104 F 18.00 r0340, r0410, r0480
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §105 F 18.00 r0340, r0410, r0480
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met: (a) they are subject to impairment requirements of IFRS 9; (b) they are designated at fair value through profit or loss under IFRS 9; (c) they are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §113 F 18.00 r0340
‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as ‘Loan commitments’: (a) ‘Forward deposits’; (b) ‘Undrawn credit facilities’, which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Annex V Part 2 §114 F 18.00 r0410
‘Financial guarantees’ shall be contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument, including guarantees provided for other financial guarantees. Under IFRS, those contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A. The following items of Annex I to CRR shall be classified as ‘financial guarantees’: (a) ‘Guarantees having the character of credit substitute’; (b) ‘Credit derivatives’ that meet the definition of financial guarantee; (c) ‘Irrevocable standby letters of credit having the character of credit substitutes’.
Annex V Part 2 §115 F 18.00 r0480
‘Other commitments’ shall include the following items of Annex I to CRR: (a) ‘Unpaid portion of partly-paid shares and securities’; (b) ‘Documentary credits issued or confirmed’; (c) ‘Trade finance off-balance sheet items’; (d) ‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’; (e) ‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’; (f) ‘Shipping guarantees, customs and tax bonds’; (g) ‘Note issuance facilities’ (NIFs) and ‘Revolving underwritings facilities’ (RUFs); (h) ‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ where the terms and conditions are not pre-specified; (i) ‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’; (j) ‘Undrawn credit facilities for tender and performance guarantees’; (k) ‘Other off-balance sheet items’ in Annex I to CRR.
Annex V Part 2 §116 F 18.00 r0340, r0410, r0480
Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures: (a) ‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IFRS 9; (b) ‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘trade receivables’ on the balance sheet; (c) ‘Endorsements on bills’ that do not meet the criteria for derecognition under IFRS 9; (d) ‘Transactions with recourse’ that do not meet the criteria for derecognition under IFRS 9; (e) ‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IFRS 9; (f) ‘Asset sale and repurchase agreements as referred to in paragraphs 3 and 5 of Article 12 of Directive 86/635/EEC’. In those contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, those contracts meet the definition of derivatives in Appendix A to IFRS 9.
Annex V Part 2 §119 F 18.00 c0201, c0200
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 §217 F 18.00 r0330, r0550
For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and advances, including cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
Annex V Part 2 §220 F 18.00 r0335
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
Annex V Part 2 §233 F 18.00 r0180, r0201, r0231
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18: (a) ‘Debt instruments at cost or at amortised cost’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at amortised cost’ (IFRS); (ii) ‘Non-trading non-derivative financial assets at a cost based method’, including debt instruments under moderate LOCOM (national GAAP based on BAD); (iii) ‘Other non-trading non-derivative financial assets’, except debt instruments measured at strict LOCOM (national GAAP based on BAD); (b) ‘Debt instruments at fair value through other comprehensive income or through equity subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at fair value through other comprehensive income’ (IFRS); (ii) ‘Non-trading non-derivative financial assets measured at fair value to equity’, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD; (c) ‘Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Non-trading financial assets mandatorily at fair value through profit or loss’ (IFRS); (ii) ‘Financial assets designated at fair value through profit or loss’ (IFRS); (iii) ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD); (iv) ‘Other non-trading non-derivative financial assets’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD); (v) ‘Non-trading non-derivative financial assets measured at fair value through equity’, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Annex V Part 2 §234i F 18.00 r0140, r0160, r0170, r0903, r0910, r0913, r0923, r0930, r0933
The following exposures shall be identified in separate rows: (a) Loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part; (b) Credit for consumption as defined in paragraph 88(a) of this Part.
Annex V Part 2 §234 F 18.00 r0231
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in ‘Financial assets designated at fair value through profit or loss’ (IFRS) or ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template 18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
Annex V Part 2 §239 F 18.00 c0201, c0200
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.

Other acts

SME Rec. art 1 2(a)CRR Annex IIFRS 4 · not in the text

Controls83

83 other rules use at least one of these cells.

Other rules on the same cells

v7820_mwarning29
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020} + {F 18.00.b, c0140}
v7821_mwarning16
{F 18.00.d, c0201} + {F 18.00.c, c0205} <= {F 18.00.a, c0020}
v7851_merror14
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v7858_merror14
{r0221} = {r0222} + {r0223} + {r0224} + {r0225} + {r0226} + {r0227}
v7856_mwarning14
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v7860_mwarning14
{r0340} = sum(r0350, r0360, r0370, r0380, r0390, r0400)
v7861_mwarning14
{r0410} = sum(r0420, r0430, r0440, r0450, r0460, r0470)
v7862_mwarning14
{r0480} = sum(r0490, r0500, r0510, r0520, r0530, r0540)
v7855_merror12
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v7857_merror12
{r0211} = {r0212} + {r0213} + {r0214} + {r0215} + {r0216}
v7850_mwarning12
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v7859_merror8
{r0330} = {r0180} + {r0201} + {r0231}
v10674_mwarning6
sum({F 13.01, r0010, (c0010, c0020, c0030, c0031, c0032, c0041)}) = sum({F 18.00.d, (r0070, r0191, r0221), c0200}) + sum({F 18.00.d, (r0070, r0191, r0221), c0201})
v23851_hwarning6
with{tF_18.00.d, c*, default: 0, interval: true}: {r0201} = {r0181} + {r0191}
v23852_hwarning6
with{tF_18.00.d, c*, default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v8004_mwarning6
{F 23.05, r0080, c0010} = xsum({F 18.00.d, (r0070, r0191, r0221, c0200, c0201)})
v7852_merror4
{r0140} <= {r0120}
v7853_merror4
{r0160} <= {r0150}
v8262_herror4
(Hierarchy CT20) [Not applicable/ All counterparties] must be greater or equal to +[SME]
v23562_hwarning4
with{tF_18.00.d, c*, default: 0, interval: true}: abs({r0196}) >= abs({r0900})
v23563_hwarning4
with{tF_18.00.d, c*, default: 0, interval: true}: abs({r0226}) >= abs({r0920})
v7854_mwarning4
{r0170} <= {r0150}
v11909_mwarning1
{F 18.00.d, r0193, c0200} + {F 18.00.c, r0193, c0210} <= {F 18.00.a, r0193, c0060} + {F 18.00.b, r0193, c0150}
v11910_mwarning1
{F 18.00.d, r0194, c0200} + {F 18.00.c, r0194, c0210} <= {F 18.00.a, r0194, c0060} + {F 18.00.b, r0194, c0150}
v11911_mwarning1
{F 18.00.d, r0195, c0200} + {F 18.00.c, r0195, c0210} <= {F 18.00.a, r0195, c0060} + {F 18.00.b, r0195, c0150}

+ 58 more: see them lit in the grid of F 18.00.

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.