v89860_h

warningactivecross-template · F 18.00 ↔ F 23.043 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_18.00.b, r0120, c0130} = {tF_23.04, r0110, c0010} + {tF_23.04, r0130, c0010}

Precondition p_383 (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
0120Loans and advances › Non-financial corporations	in rule

F 23.04 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk

Open template →

	c0010Accumulated impairment, accumulated negative changes in fair value due to credit risk
0110Loans and advances at cost or at amortised cost › of which: Non-financial corporations - SMEs	in rule
0130of which: Non-financial corporations - 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

v89860_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 13973 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 23.04 c0010
‘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 18.00 r0120 · F 23.04 r0110, r0130
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 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.

Other acts

SME Rec. art 1 2(a)

Controls18

18 other rules use at least one of these cells.

Other rules on the same cells

v7987_mwarning2
{c0010} <= {c0020}
v7999_mwarning2
{r0080} <= {r0090} + {r0110} + {r0130}
v8000_mwarning2
{r0110} + {r0130} <= {r0120} + {r0140}
v8324_hwarning2
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8326_swarning2
with {tF_23.04, default: null, interval: false}: {r*, c*} <= 0
v89861_hwarning2
with{default: 0, interval: true}: {tF_18.00.b, r0120, c0130} = {tF_18.00.b, r0130, c0130} + {tF_23.04, r0130, c0010}
v2704_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v2713_mwarning1
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v2750_hwarning1
(Hierarchy CT20) [Not applicable/ All counterparties] must be less than or equal to +[SME]
v2751_mwarning1
{r0140} >= {r0120}
v5015_mwarning1
sum({F 06.01, r0190, (c0021, c0022)}) = {F 18.00.b, r0120, c0130} + {F 18.00.b, r0196, c0130} + {F 18.00.b, r0226, c0130}
v5233_mwarning1
{F 18.00.b, r0120, c0130} = sum({F 04.04.1, r0120, (c0050, c0060, c0070, c0071)})
v5265_mwarning1
{F 06.01, r0190, c0021} = sum({F 18.00.b, c0130, (r0120, r0196)})
v5317_mwarning1
sum({F 18.00.b, c0130, (r0120, r0196)}) = sum({F 20.04, r0190, c0031, (sNNN)})
v5487_mwarning1
{F 18.00.b, r0120, c0130} = sum({F 04.09, r0120, (c0030, c0041, c0045, c0080)}) + sum({F 04.10, r0170, (c0030, c0040, c0050)})
v5705_swarning1
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
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.