v8309_h

warningactivewithin F 23.0281 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_23.02, (r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410), default: 0, interval: true}: {c0020} = {c0070} + {c0050}

EBA description (Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]

Precondition p_420 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0020of which: Exposures with forbearance measures	c0050of which: Exposures with forbearance measures	c0070of which: Exposures with forbearance measures
0010Loans and advances	in rule	in rule	in rule
0020Loans 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
0040Loans 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
0060of 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
0080Loans and advances at cost or at amortised cost	in rule	in rule	in rule
0090Loans and advances at cost or at amortised cost › 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
0110Loans and advances at cost or at amortised cost › 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
0130Loans and advances at cost or at amortised cost › 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
0290Unsecured loans and advances without guarantees	in rule	in rule	in rule
0300Unsecured loans and advances without guarantees › of which: Households	in rule	in rule	in rule
0310Unsecured loans and advances without guarantees › of which: Non-financial corporations - SMEs	in rule	in rule	in rule
0320of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule	in rule	in rule
0330Unsecured loans and advances without guarantees › of which: Non-financial corporations - other than SMEs	in rule	in rule	in rule
0340of 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
0350Loans and advances with an accumulated coverage ratio > 90%	in rule	in rule	in rule
0360Loans and advances with an accumulated coverage ratio > 90% › of which: Households	in rule	in rule	in rule
0370of which: Households › of which: Loans collateralised by residential immovable property	in rule	in rule	in rule
0380Loans and advances with an accumulated coverage ratio > 90% › of which: Non-financial corporations - SMEs	in rule	in rule	in rule
0390of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule	in rule	in rule
0400Loans and advances with an accumulated coverage ratio > 90% › of which: Non-financial corporations - other than SMEs	in rule	in rule	in rule
0410of 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

v8309_h

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 13882 · official

Regulation17

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 23.02 r0010, r0080, r0290, r0350
‘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 23.02 r0020, r0040, r0060, r0090, r0110, r0130, r0300, r0310, r0330, r0360, r0380, r0400
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 23.02 r0010, r0080, r0290, r0350
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 §86 F 23.02 r0030, r0100, r0370
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 23.02 r0030, r0100, r0370
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 §233 F 23.02 r0080
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.

Show all (16)

Annex V Part 2 §239ix F 23.02 r0050, r0070, r0120, r0140, r0320, r0340, r0390, r0410
‘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 23.02 c0020, c0070
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 23.02 c0020, c0050, c0070
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 23.02 c0020, c0050, c0070
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 23.02 c0020, c0050, c0070
‘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 23.02 c0020, c0070
‘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 §263 F 23.02 c0020
Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column ‘of which: forbearance of exposures non-performing prior to forbearance measures’.
Annex V Part 2 §319 F 23.02 r0010, r0080, r0290, r0350
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 §323 F 23.02 r0290
‘Unsecured loans and advances without guarantees’ refers to exposures for which neither collateral was pledged nor financial guarantees were received; the unsecured part of a partially secured or partially guaranteed exposure shall not be included.
Annex V Part 2 §324 F 23.02 r0350
Loans and advances with an accumulated coverage ratio of more than 90% shall be reported separately. For that purpose, the ‘accumulated coverage ratio’ shall be the ratio between the accumulated impairments, respectively the accumulated negative changes in fair value due to credit risk related to a loan or advance as numerator, and the gross carrying amount of that loan or advance as denominator.

Other acts

SME Rec. art 1 2(a)

Controls37

37 other rules use at least one of these cells.

Other rules on the same cells

v8311_swarning54
with {tF_23.02, r*, default: null, interval: false}: {(c0010, c0020, c0060, c0070, c0080, c0090, c0100, c0110)} >= 0
v7932_mwarning27
{c0010} >= {c0020}
v7934_mwarning27
{c0030} >= {c0050}
v7935_mwarning27
{c0060} >= {c0070}
v7936_mwarning27
{c0070} = {c0090} + {c0110}
v8310_swarning27
with {tF_23.02, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410), (c0030, c0050)} >= 0
v7940_mwarning12
{r0010} >= {r0020} + {r0040} + {r0060}
v7944_mwarning12
{r0040} + {r0060} >= {r0050} + {r0070}
v7950_mwarning12
{r0080} >= {r0090} + {r0110} + {r0130}
v7951_mwarning12
{r0110} + {r0130} >= {r0120} + {r0140}
v7958_mwarning12
{r0290} >= {r0300} + {r0310} + {r0330}
v7959_mwarning12
{r0310} + {r0330} >= {r0320} + {r0340}
v7961_mwarning12
{r0350} >= {r0360} + {r0380} + {r0400}
v7962_mwarning12
{r0380} + {r0400} >= {r0390} + {r0410}
v7949_mwarning6
{r0080} <= {r0010}
v7956_mwarning6
{r0290} <= {r0010}
v7960_mwarning6
{r0350} <= {r0010}
v7941_mwarning2
{r0010} >= {r0220} + {r0150}
v7942_mwarning2
{r0020} >= {r0230} + {r0160}
v7943_mwarning2
{r0030} >= {r0240} + {r0170}
v7945_mwarning2
{r0040} >= {r0250} + {r0180}
v7946_mwarning2
{r0050} >= {r0260} + {r0190}
v7947_mwarning2
{r0060} >= {r0270} + {r0200}
v7948_mwarning2
{r0070} >= {r0280} + {r0210}
v89840_hwarning2
with{default: 0, interval: true}: {tF_19.00.a, r0120, c0010} = {tF_23.02, r0110, c0020} + {tF_23.02, r0130, c0020}

+ 12 more: see them lit in the grid of F 23.02.

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.