v903645_h

warningactivewithin F 18.006 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_18.00.b.dp, (c0130, c0150), default: 0, interval: true}: {r0231} = {r0211} + {r0221}

EBA description Generated by subcategory(ies): FI_agg_24.

Precondition p_1572 (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	c0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
0211DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Debt securities	in rule	in rule
0221DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Loans and advances	in rule	in rule
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v903645_h

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 21350 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 18.00 r0211
‘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 §32 F 18.00 r0221
‘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 §44 F 18.00 r0211, r0221
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 §233 F 18.00 r0231
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18: (a) ‘Debt instruments at cost or at amortised cost’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at amortised cost’ (IFRS); (ii) ‘Non-trading non-derivative financial assets at a cost based method’, including debt instruments under moderate LOCOM (national GAAP based on BAD); (iii) ‘Other non-trading non-derivative financial assets’, except debt instruments measured at strict LOCOM (national GAAP based on BAD); (b) ‘Debt instruments at fair value through other comprehensive income or through equity subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at fair value through other comprehensive income’ (IFRS); (ii) ‘Non-trading non-derivative financial assets measured at fair value to equity’, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD; (c) ‘Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Non-trading financial assets mandatorily at fair value through profit or loss’ (IFRS); (ii) ‘Financial assets designated at fair value through profit or loss’ (IFRS); (iii) ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD); (iv) ‘Other non-trading non-derivative financial assets’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD); (v) ‘Non-trading non-derivative financial assets measured at fair value through equity’, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Annex V Part 2 §234 F 18.00 r0231
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in ‘Financial assets designated at fair value through profit or loss’ (IFRS) or ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template 18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
Annex V Part 2 §238 F 18.00 c0130, c0150
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.

Controls19

19 other rules use at least one of these cells.

Other rules on the same cells

v23864_hwarning6
with{tF_18.00.b, (c0130, c0150, c0160, c0170, c0180, c0191, c0192, c0196, c0197), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v5705_swarning6
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
v2705_mwarning3
{c0150} = sum(c0160, c0170, c0180, c0191, c0192, c0196, c0197)
v2728_mwarning2
{r0330} = {r0180} + {r0201} + {r0231}
v5150_mwarning2
{r0211} = {r0212} + {r0213} + {r0214} + {r0215} + {r0216}
v5153_mwarning2
{r0221} = {r0222} + {r0223} + {r0224} + {r0225} + {r0226} + {r0227}
v5250_merror1
{F 18.00.b, r0211, c0130} = {F 04.02.1, r0050, c0020} + {F 04.02.2, r0060, c0020}
v5256_merror1
{F 18.00.b, r0221, c0130} = {F 04.02.1, r0110, c0020} + {F 04.02.2, r0120, c0020}
v5263_merror1
{F 18.00.b, r0231, c0130} = {F 04.02.1, r0180, c0020} + {F 04.02.2, r0190, c0020}
v11915_mwarning1
{F 18.00.d, r0211, c0200} + {F 18.00.c, r0211, c0210} <= {F 18.00.a, r0211, c0060} + {F 18.00.b, r0211, c0150}
v11921_mwarning1
{F 18.00.d, r0221, c0200} + {F 18.00.c, r0221, c0210} <= {F 18.00.a, r0221, c0060} + {F 18.00.b, r0221, c0150}
v11928_mwarning1
{F 18.00.d, r0231, c0200} + {F 18.00.c, r0231, c0210} <= {F 18.00.a, r0231, c0060} + {F 18.00.b, r0231, c0150}
v5319_mwarning1
with {default: 0, interval: true}: {tF_18.00.b, r0211, c0130} = sum ({tF_20.04, r0080, c0040})
v5325_mwarning1
with {default: 0, interval: true}: {tF_18.00.b, r0221, c0130} = sum ({tF_20.04, r0140, c0040})
v5504_mwarning1
{F 18.00.b, r0211, c0130} = {F 04.07, r0060, c0021} + {F 04.08, r0060, c0030} + {F 04.10, r0060, c0090}
v5510_mwarning1
{F 18.00.b, r0221, c0130} = {F 04.07, r0120, c0021} + {F 04.08, r0120, c0030} + {F 04.10, r0120, c0090}
v5517_mwarning1
{F 18.00.b, r0231, c0130} = {F 04.07, r0190, c0021} + {F 04.08, r0190, c0030} + {F 04.10, r0190, c0090}
v7985_mwarning1
{F 23.04, r0010, c0010} = sum({F 18.00.b, (r0070, r0191, r0221), c0130})
v8052_mwarning1
{F 24.02, r0070, c0010} = sum({F 18.00.b, (r0070, r0191, r0221), c0150})

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.