v8277_s

warningactivewithin F 18.0220 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_18.02.b, default: null, interval: false}: {r*, c*} >= 0

EBA description with {tF_18.02.b, default: null, interval: false}: {r*, c*} >= 0

Precondition p_389 (its meaning is not in the data yet)

Cells involved

F 18.02 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property

Open template →

	c0310Collateral received on performing exposures	c0320Collateral received on non-performing exposures
0010Non-financial corporations › Commercial real estate (CRE) loans to small and medium-sized enterprises	in rule	in rule
0020Non-financial corporations › Commercial real estate (CRE) loans to non-financial corporations other than SMEs	in rule	in rule
0030Non-financial corporations › Loans collateralised by commercial immovable property	in rule	in rule
0040Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%	in rule	in rule
0050Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%	in rule	in rule
0060Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 100%	in rule	in rule
0070Households › Loans collateralised by residential immovable property	in rule	in rule
0080Loans collateralised by residential immovable property › Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%	in rule	in rule
0090Loans collateralised by residential immovable property › Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%	in rule	in rule
0100Loans collateralised by residential immovable property › Of which: Loans with LTV ratio higher than 100%	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

v8277_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 21236 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §86 F 18.02 r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100
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 18.02 r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100
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 §119 F 18.02 c0310, c0320
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 §239vi F 18.02 r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100
The reclassification of a non-performing exposure from one accounting portfolio to another shall be reported neither as inflow nor as outflow. As an exception, the reclassification of a non-performing exposure from any accounting portfolio to ‘held for sale’ shall be reported as outflow from the original accounting portfolio and inflow to ‘held for sale’.
Annex V Part 2 §239vii F 18.02 r0010, r0020
The following exposures shall be identified in separate rows: (a) commercial real estate (CRE) loans as defined in paragraph 239ix, broken down into CRE loans to SMEs and CRE loans to non-financial corporations other than SMEs; (b) loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part; (c) credit for consumption as defined in paragraph 88(a) of this Part.
Annex V Part 2 §239viii F 18.02 r0040, r0050, r0060, r0080, r0090, r0100
Template 18.2 shall present information on commercial real estate loans to non-financial corporations and on loans collateralised by commercial or residential immovable property to non-financial corporations and households respectively, broken down by loan to value ratio (LTV ratio). Loans and advances classified as held for trading, trading financial assets and debt instruments held for sale shall be excluded.

Show all (7)

Annex V Part 2 §239 F 18.02 c0310, c0320
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)

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v7887_mwarning8
{r0030} >= {r0040} + {r0050} + {r0060}
v7888_mwarning8
{r0070} >= {r0080} + {r0090} + {r0100}
v7873_mwarning4
{F 18.02.b, c0310} + {F 18.02.c, c0330} <= sum({F 18.02.a, (c0030, c0200)})
v7874_mwarning4
{F 18.02.b, c0310} + {F 18.02.c, c0330} <= sum({F 18.02.a, (c0030, c0200)})
v7876_mwarning4
{F 18.02.b, c0320} + {F 18.02.c, c0340} <= sum({F 18.02.a, (c0080, c0220)})
v7877_mwarning4
{F 18.02.b, c0320} + {F 18.02.c, c0340} <= sum({F 18.02.a, (c0080, c0220)})
v7872_mwarning2
{F 18.02.b, c0310} + {F 18.02.c, c0330} <= sum({F 18.02.a, (c0030, c0200)})
v7875_mwarning2
{F 18.02.b, c0320} + {F 18.02.c, c0340} <= sum({F 18.02.a, (c0080, c0220)})

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.