v8421_s

warningactivewithin F 23.0220 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_23.02, c0040, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0290, r0300, r0310, r0320, r0330, r0340)} >= 0

EBA description with {tF_23.02, c0040, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0290, r0300, r0310, r0320, r0330, r0340)} >= 0

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 →

	c0040of which: Past due > 30 days <= 90 days
0010Loans and advances	in rule
0020Loans and advances › of which: Households	in rule
0030of which: Households › of which: Loans collateralised by residential immovable property	in rule
0040Loans and advances › of which: Non-financial corporations - SMEs	in rule
0050of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule
0060of which: Non-financial corporations - other than SMEs	in rule
0070of which: Non-financial corporations - other than SMEs › of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs	in rule
0080Loans and advances at cost or at amortised cost	in rule
0090Loans and advances at cost or at amortised cost › of which: Households	in rule
0100of which: Households › of which: Loans collateralised by residential immovable property	in rule
0110Loans and advances at cost or at amortised cost › of which: Non-financial corporations - SMEs	in rule
0120of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule
0130Loans and advances at cost or at amortised cost › of which: Non-financial corporations - other than SMEs	in rule
0140of which: Non-financial corporations - other than SMEs › of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs	in rule
0290Unsecured loans and advances without guarantees	in rule
0300Unsecured loans and advances without guarantees › of which: Households	in rule
0310Unsecured loans and advances without guarantees › of which: Non-financial corporations - SMEs	in rule
0320of which: Non-financial corporations - SMEs › of which: Commercial Real Estate (CRE) loans to SMEs	in rule
0330Unsecured loans and advances without guarantees › of which: Non-financial corporations - other than SMEs	in rule
0340of which: Non-financial corporations - other than SMEs › of which: Commercial Real Estate (CRE) loans to NFCs 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

v8421_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 21224 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 23.02 r0010, r0080, r0290
‘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
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
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
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
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 §222 F 23.02 c0040
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.

Show all (11)

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.
Annex V Part 2 §235 F 23.02 c0040
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 §239ix F 23.02 r0050, r0070, r0120, r0140, r0320, r0340
‘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 §319 F 23.02 r0010, r0080, r0290
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.

Other acts

SME Rec. art 1 2(a)

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v7933_mwarning20
{c0030} >= {c0040}
v7940_mwarning4
{r0010} >= {r0020} + {r0040} + {r0060}
v7944_mwarning4
{r0040} + {r0060} >= {r0050} + {r0070}
v7950_mwarning4
{r0080} >= {r0090} + {r0110} + {r0130}
v7951_mwarning4
{r0110} + {r0130} >= {r0120} + {r0140}
v7958_mwarning4
{r0290} >= {r0300} + {r0310} + {r0330}
v7959_mwarning4
{r0310} + {r0330} >= {r0320} + {r0340}
v7949_mwarning2
{r0080} <= {r0010}
v7956_mwarning2
{r0290} <= {r0010}
v89839_hwarning2
with{default: 0, interval: true}: {tF_18.00.a, r0120, c0055} = {tF_23.02, r0110, c0040} + {tF_23.02, r0130, c0040}
v8199_hwarning1
(Hierarchy CT52) [Not applicable/ All counterparties] must be equal to +[Counterparties other than SME] + [SME]

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.