v3122_m

warningactivewithin F 19.0010 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_19.00.b, c*, default: 0, interval: true}: {r0140} >= {r0120}

EBA description {r0140} >= {r0120}

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	c0150Instruments with modifications in their terms and conditions	c0160Refinancing
0120Loans and advances › Non-financial corporations	in rule	in rule	in rule	in rule	in rule
0140Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule	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

v3122_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 16131 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 19.00 r0120
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 §86 F 19.00 r0140
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
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 §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
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 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.

Show all (8)

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 §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

Controls14

14 other rules use at least one of these cells.

Other rules on the same cells

v5709_swarning8
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
v3087_hwarning6
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v3088_mwarning6
{c0140} = {c0150} + {c0160}
v3096_mwarning5
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v3121_hwarning5
(Hierarchy CT20) [Not applicable/ All counterparties] must be less than or equal to +[SME]
v5710_swarning2
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
v12001_mwarning1
{F 19.00.e, r0120, c0170} + {F 19.00.c, r0120, c0180} <= {F 19.00.a, r0120, c0010} + {F 19.00.b, r0120, c0120}
v12003_mwarning1
{F 19.00.e, r0140, c0170} + {F 19.00.c, r0140, c0180} <= {F 19.00.a, r0140, c0010} + {F 19.00.b, r0140, c0120}
v89882_hwarning1
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0120} = {tF_23.04, r0110, c0020} + {tF_23.04, r0130, c0020}
v89883_hwarning1
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0120} = {tF_19.00.b, r0130, c0120} + {tF_23.04, r0130, c0020}
v89884_hwarning1
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0140} = {tF_23.04, r0110, c0070} + {tF_23.04, r0130, c0070}
v89885_hwarning1
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0140} = {tF_19.00.b, r0130, c0140} + {tF_23.04, r0130, c0070}
v89886_hwarning1
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0130} = {tF_23.04, r0110, c0050} + {tF_23.04, r0130, c0050}
v89887_hwarning1
with{default: 0, interval: true}: {tF_19.00.b, r0120, c0130} = {tF_19.00.b, r0130, c0130} + {tF_23.04, 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.