v8657_m

warningactivecross-template · F 18.00 ↔ F 20.045 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_18.00.a, (r0010, r0181, r0211), c0010}) = sum ({tF_20.04, r0080, c0010}) - sum ({tF_20.04, r0080, c0011})

EBA description sum({F 18.00.a, c0010, (r0010, r0181, r0211)}) = sum({F 20.04, r0080, c0010, (sNNN)}) - sum({F 20.04, r0080, c0011, (sNNN)})

Precondition p_380 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0010Gross carrying amount/Nominal amount
0010DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › Debt securities	in rule
0181DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Debt securities	in rule
0211DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Debt securities	in rule

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0010Gross carrying amount	c0011Of which: held for trading or trading
0080Debt securities	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

v8657_m

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 17554 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §15 F 20.04 c0011
The following accounting portfolios based on IFRS shall be used for financial assets: (a) ‘Financial assets held for trading’; (b) ‘Non-trading financial assets mandatorily at fair value through profit or loss’; (c) ‘Financial assets designated at fair value through profit or loss’; (d) ‘Financial assets at fair value through other comprehensive income’; (e) ‘Financial assets at amortised cost’.
Annex V Part 1 §31 F 18.00 r0010, r0181, r0211 · F 20.04 r0080
‘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 §34 F 18.00 c0010 · F 20.04 c0010
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 1 §44 F 18.00 r0010, r0181, r0211 · F 20.04 r0080
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 §118 F 18.00 c0010
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Annex V Part 2 §221 F 18.00 c0010
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.

Show all (9)

Annex V Part 2 §271 F 20.04 c0010
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty as defined in paragraph 43of Part 1 of this Annex. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures. Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
Annex V Part 2 §273 F 20.04 c0011
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part. For the purpose of template 20.4, cash balances at central banks and other demand deposits shall be reported together with financial assets subject to impairment. Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.
Annex V Part 2 §275 F 20.04 c0010
In template 20.4 for debt instruments, ‘gross carrying amount’, as determined in accordance with paragraph 34 of Part 1 of this Annex, shall be reported. For derivatives and equity instruments, the amount to be reported shall be the carrying amount. In column ‘Of which: Non-performing’ debt instruments, as determined in accordance with paragraphs 213 to 239 or 260of this Part shall be reported. Debt forbearance shall comprise all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 268of this Part, are extended.

Controls23

23 other rules use at least one of these cells.

Other rules on the same cells

v23213_swarning3
with {tF_18.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110)} >= 0
v2701_hwarning3
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v3125_mwarning3
{F 19.00.a, c0010} <= {F 18.00.a, c0010}
v903125_hwarning3
with{tF_18.00.a.dp, r*, default: 0, interval: true}: {c0010} = {c0060} + {c0020}
v0987_mwarning2
{r0080} = {r0090} + {r0100} + {r0110} + {r0120} + {r0130}
v5267_mwarning2
sum({F 18.00.a, c0010, (r0010, r0181)}) = sum({F 20.04, r0080, c0012, (sNNN)})
v5697_swarning2
with {tF_20.04, r*, default: null, interval: false}: {c0010-0012} >= 0
v5170_merror1
{F 18.00.a, r0211, c0010} = {F 04.02.1, r0050, c0010} - {F 04.02.1, r0050, c0020} + {F 04.02.2, r0060, c0010} - {F 04.02.2, r0060, c0020}
v23861_hwarning1
with{tF_18.00.a, (c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v2709_mwarning1
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v2718_mwarning1
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v3136_mwarning1
{c0022} <= {c0010}
v3137_mwarning1
{c0025} <= {c0010}
v5007_mwarning1
if {c0031} != 0 then {c0010} > 0
v5149_mwarning1
{r0211} = {r0212} + {r0213} + {r0214} + {r0215} + {r0216}
v5155_mwarning1
Added column on POCI
v5156_mwarning1
{F 18.00.a, r0181, c0010} = sum({F 04.03.1, r0050, (c0015, c0030, c0040, c0041)})
v5337_mwarning1
{F 04.01, r0060, c0010} + {F 04.06, r0060, c0010} = sum({F 20.04, r0080, c0011, (sNNN)})
v5434_mwarning1
{F 18.00.a, r0010, c0010} = sum({F 04.09, r0010, (c0010, c0020)}) + sum({F 04.10, r0060, (c0015, c0020)}) - sum({F 04.10, r0060, (c0016, c0025)})
v5448_mwarning1
{F 18.00.a, r0181, c0010} = sum({F 04.08, r0060, (c0040, c0050)})
v5462_mwarning1
{F 18.00.a, r0211, c0010} = {F 04.07, r0060, c0010} - {F 04.07, r0060, c0021} + {F 04.08, r0060, c0010} - {F 04.08, r0060, c0030} + sum({F 04.10, r0060, (c0016, c0025)})
v7815_mwarning1
sum({F 18.00.a, (r0010, r0070), c0010}) = sum({F 04.04.1, r0140, (c0015, c0030, c0040, c0041)})
v903642_hwarning1
Generated by subcategory(ies): FI_agg_24.

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.