v3112_m

warningactivewithin F 19.008 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_19.00.c, c*, 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 →

	c0180Financial guarantees received on exposures with forbearance measures	c0185Of which: Financial guarantees received on non-performing exposures with forbearance measures
0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST	in rule	in rule
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	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
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	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

v3112_m

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 16126 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 2 §119 F 19.00 c0180, c0185
In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution. For other commitments received, the nominal amount shall be the total amount committed by the other party in the transaction. For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ shall be the maximum amount the counterparty would have to pay if the guarantee is called on. Where a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
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 §268 F 19.00 c0180, c0185
Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status. In addition, collateral and financial guarantees received on non-performing exposures with forbearance measures shall be shown separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related on-balance sheet exposure or nominal amount after deduction of provisions of the related off-balance sheet exposure.

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v4359_swarning8
with {tF_19.00.c, default: null, interval: false}: {r*, c*} >= 0
v7890_mwarning8
{c0185} <= {c0180}
v23855_hwarning2
with{tF_19.00.c, c*, default: 0, interval: true}: {r0231} = {r0211} + {r0221}
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}
v3130_mwarning1
sum({F 19.00.c, c0180, (r0330-0340)}) <= {F 09.02, r0080, c0010}

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.