v3087_h

warningactivewithin F 19.00120 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_19.00.b, (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, r0330, r0335, r0340, r0900, r0903, r0910, r0913), default: 0, interval: true}: {c0120} = {c0140} + {c0130}

EBA description (Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]

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

Cells involved

F 19.00 Information on forborne exposures

Open template →

	c0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions	c0130Perfoming exposures with forbearance measures - Accumulated impairment and provisions	c0140Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk and provisions
0005DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST › Cash balances at central banks and other demand deposits	in rule	in rule	in rule
0010DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST › Debt securities	in rule	in rule	in rule
0020Debt securities › Central banks	in rule	in rule	in rule
0030Debt securities › General governments	in rule	in rule	in rule
0040Debt securities › Credit institutions	in rule	in rule	in rule
0050Debt securities › Other financial corporations	in rule	in rule	in rule
0060Debt securities › Non-financial corporations	in rule	in rule	in rule
0070DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST › Loans and advances	in rule	in rule	in rule
0080Loans and advances › Central banks	in rule	in rule	in rule
0090Loans and advances › General governments	in rule	in rule	in rule
0100Loans and advances › Credit institutions	in rule	in rule	in rule
0110Loans and advances › Other financial corporations	in rule	in rule	in rule
0120Loans and advances › Non-financial corporations	in rule	in rule	in rule
0130Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule	in rule	in rule
0140Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule	in rule	in rule
0150Loans and advances › Households	in rule	in rule	in rule
0160Households › Of which: Loans collateralised by residential immovable property	in rule	in rule	in rule
0170Households › Of which: Credit for consumption	in rule	in rule	in rule
0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST	in rule	in rule	in rule
0181DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Debt securities	in rule	in rule	in rule
0182Debt securities › Central banks	in rule	in rule	in rule
0183Debt securities › General governments	in rule	in rule	in rule
0184Debt securities › Credit institutions	in rule	in rule	in rule
0185Debt securities › Other financial corporations	in rule	in rule	in rule
0186Debt securities › Non-financial corporations	in rule	in rule	in rule
0191DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Loans and advances	in rule	in rule	in rule
0192Loans and advances › Central banks	in rule	in rule	in rule
0193Loans and advances › General governments	in rule	in rule	in rule
0194Loans and advances › Credit institutions	in rule	in rule	in rule
0195Loans and advances › Other financial corporations	in rule	in rule	in rule
0196Loans and advances › Non-financial corporations	in rule	in rule	in rule
0900Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule	in rule	in rule
0903Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule	in rule	in rule
0197Loans and advances › Households	in rule	in rule	in rule
0910Households › Of which: Loans collateralised by residential immovable property	in rule	in rule	in rule
0913Households › Of which: Credit for consumption	in rule	in rule	in rule
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	in rule	in rule	in rule
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule	in rule	in rule
0335DEBT INSTRUMENTS HELD FOR SALE	in rule	in rule	in rule
0340Loan commitments given	in rule	in rule	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

v3087_h

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 13875 · official

Regulation23

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 19.00 r0010, r0181
‘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
‘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
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, r0340
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
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
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
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 §102 F 19.00 r0340
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9.1, 9.1.1 and 9.2, all off-balance sheet exposures listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Annex V Part 2 §103 F 19.00 r0340
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §104 F 19.00 r0340
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §105 F 19.00 r0340
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met: (a) they are subject to impairment requirements of IFRS 9; (b) they are designated at fair value through profit or loss under IFRS 9; (c) they are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §113 F 19.00 r0340
‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as ‘Loan commitments’: (a) ‘Forward deposits’; (b) ‘Undrawn credit facilities’, which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Annex V Part 2 §116 F 19.00 r0340
Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures: (a) ‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IFRS 9; (b) ‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘trade receivables’ on the balance sheet; (c) ‘Endorsements on bills’ that do not meet the criteria for derecognition under IFRS 9; (d) ‘Transactions with recourse’ that do not meet the criteria for derecognition under IFRS 9; (e) ‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IFRS 9; (f) ‘Asset sale and repurchase agreements as referred to in paragraphs 3 and 5 of Article 12 of Directive 86/635/EEC’. In those contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, those contracts meet the definition of derivatives in Appendix A to IFRS 9.
Annex V Part 2 §207 F 19.00 c0130, c0140
Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements.
Annex V Part 2 §234i F 19.00 r0140, r0160, r0170, r0903, r0910, r0913
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 §246 F 19.00 r0330, r0340
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
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 §267 F 19.00 c0120
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 110 of this Part.

Other acts

SME Rec. art 1 2(a)CRR Annex I

Controls59

59 other rules use at least one of these cells.

Other rules on the same cells

v5709_swarning78
with {tF_19.00.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), (c0120, c0140, c0150, c0160)} <= 0
v3088_mwarning40
{c0140} = {c0150} + {c0160}
v5710_swarning39
with {tF_19.00.b, c0130, 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, r0330, r0335, r0900, r0903, r0910, r0913)} <= 0
v3096_mwarning21
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v3105_mwarning21
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v3093_mwarning18
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v3102_mwarning18
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v903641_hwarning9
Generated by subcategory(ies): FI_agg_24.
v23567_hwarning6
with{tF_19.00.b, c*, default: 0, interval: true}: abs({r0196}) >= abs({r0900})
v3111_mwarning6
{r0330} = {r0180} + {r0201} + {r0231}
v3121_hwarning6
(Hierarchy CT20) [Not applicable/ All counterparties] must be less than or equal to +[SME]
v3122_mwarning6
{r0140} >= {r0120}
v3123_mwarning6
{r0160} >= {r0150}
v3124_mwarning6
{r0170} >= {r0150}
v5711_swarning3
with {tF_19.00.b, default: null, interval: false}: {r0340, c*} >= 0
v6014_mwarning3
with {tF_19.00.b, c0130, default: 0, interval: true}: {r0330} = {r0180} + {r0201}
v7986_mwarning2
{F 23.04, r0010, c0020} = sum({F 19.00.b, (r0070, r0191, r0221), c0120})
v89883_hwarning2
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0120} = {tF_19.00.b, r0130, c0120} + {tF_23.04, r0130, c0020}
v89885_hwarning2
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0140} = {tF_19.00.b, r0130, c0140} + {tF_23.04, r0130, c0070}
v89887_hwarning2
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0130} = {tF_19.00.b, r0130, c0130} + {tF_23.04, r0130, c0050}
v11962_mwarning1
{F 19.00.e, r0193, c0170} + {F 19.00.c, r0193, c0180} <= {F 19.00.a, r0193, c0010} + {F 19.00.b, r0193, c0120}
v11963_mwarning1
{F 19.00.e, r0194, c0170} + {F 19.00.c, r0194, c0180} <= {F 19.00.a, r0194, c0010} + {F 19.00.b, r0194, c0120}
v11964_mwarning1
{F 19.00.e, r0195, c0170} + {F 19.00.c, r0195, c0180} <= {F 19.00.a, r0195, c0010} + {F 19.00.b, r0195, c0120}
v11965_mwarning1
{F 19.00.e, r0196, c0170} + {F 19.00.c, r0196, c0180} <= {F 19.00.a, r0196, c0010} + {F 19.00.b, r0196, c0120}
v11966_mwarning1
{F 19.00.e, r0197, c0170} + {F 19.00.c, r0197, c0180} <= {F 19.00.a, r0197, c0010} + {F 19.00.b, r0197, c0120}

+ 34 more: see them lit in the grid of F 19.00.

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.