v8686_m

warningactivecross-template · F 18.00 ↔ F 20.043 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_18.00.b, (r0130, r0900), c0130}) = sum ({tF_20.04, r0200, c0031})

EBA description sum({F 18.00.b, c0130, (r0130, r0900)}) = sum({F 20.04, r0200, c0031, (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 →

	c0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
0130Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule
0900Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule

F 20.04 Geographical breakdown of assets by residence of the counterparty

Open template →

	c0031Accumulated impairment
0200Non-financial corporations › Of which: Small and medium sized enterprises	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

v8686_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 17578 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §238 F 18.00 c0130
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110of this Part.
Annex V Part 2 §274 F 20.04 c0031
In templates 20.4 and 20.7, ‘Accumulated impairment’ and ‘Accumulated negative changes in fair value due to credit risk on non-performing exposures’, as determined in accordance with paragraphs 69 to 71 of this Part shall be reported.

Other acts

SME Rec. art 1 2(a)

Controls14

14 other rules use at least one of these cells.

Other rules on the same cells

v2704_hwarning2
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v5705_swarning2
with {tF_18.00.b, default: null, interval: false}: {(r0005, r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0211, r0212, r0213, r0214, r0215, r0216, r0221, r0222, r0223, r0224, r0225, r0226, r0227, r0231, r0330, r0335, r0900, r0903, r0910, r0913, r0920, r0923, r0930, r0933), (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197)} <= 0
v09608_swarning1
with {tF_20.04, c0031, default: null, interval: false}: {r0075-0240} <= 0
v23558_hwarning1
with{tF_18.00.b, c*, default: 0, interval: true}: abs({r0196}) >= abs({r0900})
v23733_hwarning1
with{tF_20.04, c*, default: 0, interval: true}: abs({r0190}) >= abs({r0200})
v2750_hwarning1
(Hierarchy CT20) [Not applicable/ All counterparties] must be less than or equal to +[SME]
v5007_mwarning1
if {c0031} != 0 then {c0010} > 0
v7841_mwarning1
Added column on POCI
v7842_mwarning1
{F 18.00.b, r0130, c0130} = sum({F 04.04.1, r0125, (c0050, c0060, c0070, c0071)})
v7845_mwarning1
{F 18.00.b, r0900, c0130} = sum({F 04.08, r0175, (c0060, c0070, c0080)})
v7846_mwarning1
{F 18.00.b, r0130, c0130} = sum({F 04.09, r0125, (c0030, c0041, c0045)}) + sum({F 04.10, r0175, (c0030, c0040, c0050)})
v89861_hwarning1
with{default: 0, interval: true}: {tF_18.00.b, r0120, c0130} = {tF_18.00.b, r0130, c0130} + {tF_23.04, r0130, c0010}
v903124_hwarning1
with{tF_18.00.b.dp, (r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0181, r0182, r0183, r0184, r0185, r0186, r0191, r0192, r0193, r0194, r0195, r0196, r0197, r0201, r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530, r0540, r0550), default: 0, interval: true}: {c0130} = {c0150} + {c0140}
v903277_hwarning1
with{tF_18.00.b.dp, c*, default: 0, interval: true}: abs({r0120}) >= abs({r0130})

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.