v89856_h

warningactivecross-template · F 18.02 ↔ F 23.033 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_18.02.a, r0060, c0170} = {tF_23.03, r0080, c0070} + {tF_23.03, r0120, c0070}

Precondition p_391 (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 →

	c0170Of which: Non-performing exposures with forbearance measures
0060Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 100%	in rule

F 23.03 Loans and advances collateralised by immovable property: Breakdown by LTV ratios

Open template →

	c0070of which: Exposures with forbearance measures
0080Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property › of which: Loans with a LTV higher than 100%	in rule
0120Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property › of which: Loans with a LTV higher than 100%	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

v89856_h

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 13968 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §86 F 18.02 r0060
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 r0060
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 §239vi F 18.02 r0060
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 §239viii F 18.02 r0060
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.
Annex V Part 2 §239x F 23.03 r0080, r0120
The LTV ratio shall be calculated in accordance with the method for the calculation of the ‘current loan-to-value ratio’ (LTV-C) laid down in section 2, chapter 1, paragraph 1 of the ESRB Recommendation on closing real estate data gaps.
Annex V Part 2 §256 F 23.03 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.

Show all (12)

Annex V Part 2 §259 F 18.02 c0170 · F 23.03 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 18.02 c0170 · F 23.03 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 18.02 c0170 · F 23.03 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 18.02 c0170 · F 23.03 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 18.02 c0170
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 §325 F 23.03 r0080, r0120
Loans collateralised by immovable property as defined in paragraphs 86(a) and 87 of this Part as well as commercial real estate loans as defined in paragraph 239ix of this Part shall be reported broken down by loan/collateral ratio (‘loan-to-value’ (LTV) ratio) as defined in paragraph 239x of this Part.

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v7973_mwarning2
{c0060} >= {c0070}
v7974_mwarning2
{c0070} = {c0090} + {c0110}
v8323_swarning2
with {tF_23.03, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0050, c0060, c0070, c0080, c0090, c0100, c0110)} >= 0
v89820_hwarning2
with{tF_23.03, r*, default: 0, interval: true}: {c0020} = {c0070} + {c0050}
v903290_hwarning2
with{default: 0, interval: true}: abs({tF_18.02.a, r0060, c0170}) >= abs({tF_23.03, r0080, c0070})
v7884_mwarning1
{r0030} >= {r0040} + {r0050} + {r0060}
v7981_mwarning1
{r0050} >= {r0060} + {r0070} + {r0080}
v7982_mwarning1
{r0090} >= {r0100} + {r0110} + {r0120}
v8272_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8275_swarning1
with {tF_18.02.a, r*, default: null, interval: false}: {c0010-0170} >= 0

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.