v3085_m

warningactivewithin F 19.00171 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_19.00.a, r*, default: 0, interval: true}: {c0020} = {c0030} + {c0040}

EBA description {c0020} = {c0030} + {c0040}

Precondition p_395 (its meaning is not in the data yet)

Cells involved

F 19.00 Information on forborne exposures

Open template →

171 cells in F 19.00: 57 rows × 3 columns. Too many to draw here: open the template to see them lit.

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

v3085_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16096 · official

Regulation23

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 19.00 r0010, r0181, 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 19.00 r0070, r0191, 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 §42 F 19.00 r0020, r0030, r0040, r0050, r0060, r0080, r0090, r0100, r0110, r0120, r0150, r0182, r0183, r0184, r0185, r0186, r0192, r0193, r0194, r0195, r0196, r0197, r0212, r0213, r0214, r0215, r0216, r0222, r0223, r0224, r0225, r0226, r0227
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 1 §44 F 19.00 r0010, r0070, r0181, r0191, 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 §2 F 19.00 r0005
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 19.00 r0005
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

Show all (21)

Annex V Part 2 §86 F 19.00 r0140, r0160, r0903, r0910, r0923, r0930
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 19.00 r0140, r0160, r0903, r0910, r0923, r0930
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 §88 F 19.00 r0170, r0913, r0933
Loans and advances shall be classified on the basis of their purpose as: (a) ‘Credit for consumption’ shall include loans granted mainly for the personal consumption of goods and services, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation; (b) ‘Lending for house purchase’ shall include credit extended to households for the purpose of investing in houses for own use or rental, including building and refurbishments, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation.
Annex V Part 2 §234i F 19.00 r0140, r0160, r0170, r0903, r0910, r0913, r0923, r0930, r0933
The following exposures shall be identified in separate rows: (a) Loans collateralised by immovable property as defined in paragraphs 86(a) and 87of this Part; (b) Credit for consumption as defined in paragraph 88(a) of this Part.
Annex V Part 2 §240 F 19.00 c0030, c0040
For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures as defined in Article 47b(1) and (2) CRR have been applied.
Annex V Part 2 §244 F 19.00 c0040
For the purposes of Annexes III and IV as well as this Annex, ‘refinancing’ shall mean the use of debt contracts to ensure the total or partial payment of other debt contracts the terms of which the debtor is unable to comply with.
Annex V Part 2 §246 F 19.00 r0330
For the purpose of template 19, ‘debt’ shall include loans and advances (including also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, including those loan commitments that are designated at fair value through profit and loss that are assets at the reporting date. ‘Debt’ shall exclude exposures held for trading.
Annex V Part 2 §247 F 19.00 r0335
‘Debt’ shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Annex V Part 2 §249 F 19.00 r0180, r0201, 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 in template 19 in accordance with paragraph 233 of this Part.
Annex V Part 2 §256 F 19.00 c0020
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.
Annex V Part 2 §259 F 19.00 c0020
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 19.00 c0020
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 19.00 c0020
‘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 §265 F 19.00 c0040
The column ‘Refinancing’ shall comprise the gross carrying amount of the new contract (‘refinancing debt’) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Annex V Part 2 §266 F 19.00 c0030, c0040
Forborne exposures combining modifications and refinancing shall be allocated to the column ‘Instruments with modifications of the terms and conditions’ or the column ‘Refinancing’, depending on the measure that has the most impact on cash flows. Refinancing by a pool of banks shall be reported in the column ‘Refinancing’ for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution. Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash flows. Where forbearance through modification of the terms and conditions of a troubled exposure leads to that exposure’s derecognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.

Other acts

SME Rec. art 1 2(a)CRR art 47b 1

Controls24

24 other rules use at least one of these cells.

Other rules on the same cells

v4358_swarning171
with {tF_19.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0110)} >= 0
v3084_hwarning57
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v3126_mwarning57
{F 19.00.a, c0020} <= {F 18.00.a, c0020}
v3095_mwarning21
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v3104_mwarning21
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v5357_mwarning21
{r0221} = sum(r0222, r0223, r0224, r0225, r0226, r0227)
v3092_mwarning18
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v3101_mwarning18
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v5354_mwarning18
{r0211} = sum(r0212, r0213, r0214, r0215, r0216)
v3110_mwarning12
{r0330} = {r0180} + {r0201} + {r0231}
v23862_hwarning9
with{tF_19.00.a, c*, default: 0, interval: true}: {r0201} = {r0181} + {r0191}
v23863_hwarning9
with{tF_19.00.a, (c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0110), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v3113_herror6
(Hierarchy CT20) [Not applicable/ All counterparties] must be greater or equal to +[SME]
v23565_hwarning6
with{tF_19.00.a, c*, default: 0, interval: true}: abs({r0196}) >= abs({r0900})
v23566_hwarning6
with{tF_19.00.a, (c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0110), default: 0, interval: true}: abs({r0226}) >= abs({r0920})
v3115_mwarning6
{r0140} <= {r0120}
v3117_mwarning6
{r0160} <= {r0150}
v3119_mwarning6
{r0170} <= {r0150}
v7930_mwarning3
{F 23.02, r0010, c0050} = sum({F 19.00.a, (r0070, r0191, r0221), c0020})
v8092_mwarning3
{F 26.00.a, r0020, c0020} = sum({F 19.00.a, (r0070, r0191, r0221), c0020})
v8094_mwarning3
{F 26.00.a, r0020, c0050} = sum({F 19.00.a, (r0150, r0197, r0227), c0020})
v8096_mwarning3
{F 26.00.a, r0020, c0080} = sum({F 19.00.a, (r0120, r0196, r0226), c0020})
v23652_hwarning2
with{default: 0, interval: true}: {tF_19.00.a, r0120, c0020} = {tF_19.00.a, r0130, c0020} + {tF_23.02, r0130, c0050}
v89842_hwarning1
with{default: 0, interval: true}: {tF_19.00.a, r0120, c0020} = {tF_23.02, r0110, c0050} + {tF_23.02, r0130, c0050}

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.