v3111_m

warningactivewithin F 19.0016 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_19.00.b, (c0120, c0140, c0150, c0160), default: 0, interval: true}: {r0330} = {r0180} + {r0201} + {r0231}

EBA description {r0330} = {r0180} + {r0201} + {r0231}

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	c0140Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk and provisions	c0150Instruments with modifications in their terms and conditions	c0160Refinancing
0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST	in rule	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	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	in rule	in rule
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule	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

v3111_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 16125 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 2 §207 F 19.00 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 §240 F 19.00 c0150, c0160
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 c0160
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 §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 §267 F 19.00 c0120, c0150, c0160
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

CRR art 47b 1

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v5709_swarning16
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_mwarning12
{c0140} = {c0150} + {c0160}
v3087_hwarning6
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v23865_hwarning4
with{tF_19.00.b, (c0120, c0140, c0150, c0160), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v903641_hwarning4
Generated by subcategory(ies): FI_agg_24.
v8118_mwarning2
{c0120} = {c0140}
v11967_mwarning1
{F 19.00.e, r0201, c0170} + {F 19.00.c, r0201, c0180} <= {F 19.00.a, r0201, c0010} + {F 19.00.b, r0201, c0120}
v11981_mwarning1
{F 19.00.e, r0231, c0170} + {F 19.00.c, r0231, c0180} <= {F 19.00.a, r0231, c0010} + {F 19.00.b, r0231, c0120}
v11982_mwarning1
{F 19.00.e, r0330, c0170} + {F 19.00.c, r0330, c0180} <= {F 19.00.a, r0330, c0010} + {F 19.00.b, r0330, c0120}
v12007_mwarning1
{F 19.00.e, r0180, c0170} + {F 19.00.c, r0180, c0180} <= {F 19.00.a, r0180, c0010} + {F 19.00.b, r0180, c0120}

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.