v3120_m

warningactivewithin F 19.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_19.00.c, c*, default: 0, interval: true}: {r0170} <= {r0150}

EBA description {r0170} <= {r0150}

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
0150Loans and advances › Households	in rule	in rule
0170Households › Of which: Credit for consumption	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

v3120_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 16112 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 19.00 r0150
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 2 §88 F 19.00 r0170
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 §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 §234i F 19.00 r0170
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 §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.

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v4359_swarning4
with {tF_19.00.c, default: null, interval: false}: {r*, c*} >= 0
v7890_mwarning4
{c0185} <= {c0180}
v3097_mwarning2
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v3118_mwarning2
{r0160} <= {r0150}
v12004_mwarning1
{F 19.00.e, r0150, c0170} + {F 19.00.c, r0150, c0180} <= {F 19.00.a, r0150, c0010} + {F 19.00.b, r0150, c0120}
v12006_mwarning1
{F 19.00.e, r0170, c0170} + {F 19.00.c, r0170, c0180} <= {F 19.00.a, r0170, c0010} + {F 19.00.b, r0170, 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.