v903295_h

warningactivecross-template · F 18.02 ↔ F 23.032 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: abs({tF_18.02.a, r0040, c0090}) >= abs({tF_23.03, r0060, c0080})

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 →

	c0090Unlikely to pay that are not past due or past due <= 90 days
0040Loans collateralised by commercial immovable property › Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%	in rule

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

Open template →

	c0080Unlikely to pay that are not past due or past due <= 90 days
0060Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property › of which: Loans with a LTV higher than 60% and lower than or equal to 80%	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

v903295_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 20682 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 2 §86 F 18.02 r0040
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 r0040
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 18.02 c0090 · F 23.03 c0080
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.
Annex V Part 2 §235 F 18.02 c0090 · F 23.03 c0080
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 §236 F 18.02 c0090 · F 23.03 c0080
Non-performing exposures shall be reported broken down by past due time bands. In case of application of the debtor approach for the classification of exposures as non-performing referred to in paragraph 226 of this Part of this Annex, the exposures of the debtor shall be reported in the past-due time bands of non-performing in accordance with their individual past-due status. Exposures that are not past due or are past due by 90 days or less, but are nevertheless identified as non-performing due to the likelihood of non-full repayment, shall be reported in a dedicated column. Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Annex V Part 2 §239vi F 18.02 r0040
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’.

Show all (9)

Annex V Part 2 §239viii F 18.02 r0040
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 r0060
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 §325 F 23.03 r0060
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.

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v89851_hwarning2
with{default: 0, interval: true}: {tF_18.02.a, r0040, c0090} = {tF_23.03, r0060, c0080} + {tF_23.03, r0100, c0080}
v7881_mwarning1
{c0080} = {c0090} + {c0100} + {c0110} + {c0120} + {c0130} + {c0140} + {c0150}
v7884_mwarning1
{r0030} >= {r0040} + {r0050} + {r0060}
v7975_mwarning1
{c0080} >= {c0090}
v7981_mwarning1
{r0050} >= {r0060} + {r0070} + {r0080}
v8275_swarning1
with {tF_18.02.a, r*, default: null, interval: false}: {c0010-0170} >= 0
v8323_swarning1
with {tF_23.03, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0050, c0060, c0070, c0080, c0090, c0100, c0110)} >= 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.