v3125_m

warningactivecross-template · F 18.00 ↔ F 19.00114 cells · general rule

Expression · DPM 2.0, verbatim

with {r*, c0010, default: 0, interval: true}: {tF_19.00.a} <= {tF_18.00.a}

EBA description {F 19.00.a, c0010} <= {F 18.00.a, c0010}

Precondition p_396 (its meaning is not in the data yet)

Cells involved

F 18.00 (NPE) Information on performing and non-performing exposures

Open template →

	c0010Gross carrying amount/Nominal amount
0005Cash balances at central banks and other demand deposits	in rule
0010DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › Debt securities	in rule
0020Debt securities › Central banks	in rule
0030Debt securities › General governments	in rule
0040Debt securities › Credit institutions	in rule
0050Debt securities › Other financial corporations	in rule
0060Debt securities › Non-financial corporations	in rule
0070DEBT INSTRUMENTS AT COST OR AT AMORTISED COST › Loans and advances	in rule
0080Loans and advances › Central banks	in rule
0090Loans and advances › General governments	in rule
0100Loans and advances › Credit institutions	in rule
0110Loans and advances › Other financial corporations	in rule
0120Loans and advances › Non-financial corporations	in rule
0130Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule
0140Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0150Loans and advances › Households	in rule
0160Households › Of which: Loans collateralised by residential immovable property	in rule
0170Households › Of which: Credit for consumption	in rule
0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	in rule
0181DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Debt securities	in rule
0182Debt securities › Central banks	in rule
0183Debt securities › General governments	in rule
0184Debt securities › Credit institutions	in rule
0185Debt securities › Other financial corporations	in rule
0186Debt securities › Non-financial corporations	in rule
0191DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Loans and advances	in rule
0192Loans and advances › Central banks	in rule
0193Loans and advances › General governments	in rule
0194Loans and advances › Credit institutions	in rule
0195Loans and advances › Other financial corporations	in rule
0196Loans and advances › Non-financial corporations	in rule
0900Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule
0903Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0197Loans and advances › Households	in rule
0910Households › Of which: Loans collateralised by residential immovable property	in rule
0913Households › Of which: Credit for consumption	in rule
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	in rule
0211DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Debt securities	in rule
0212Debt securities › Central banks	in rule
0213Debt securities › General governments	in rule
0214Debt securities › Credit institutions	in rule
0215Debt securities › Other financial corporations	in rule
0216Debt securities › Non-financial corporations	in rule
0221DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Loans and advances	in rule
0222Loans and advances › Central banks	in rule
0223Loans and advances › General governments	in rule
0224Loans and advances › Credit institutions	in rule
0225Loans and advances › Other financial corporations	in rule
0226Loans and advances › Non-financial corporations	in rule
0920Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule
0923Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0227Loans and advances › Households	in rule
0930Households › Of which: Loans collateralised by residential immovable property	in rule
0933Households › Of which: Credit for consumption	in rule
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	in rule
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule
0335DEBT INSTRUMENTS HELD FOR SALE	in rule

F 19.00 Information on forborne exposures

Open template →

	c0010Gross carrying amount / nominal amount of exposures with forbearance measures
0005DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST › Cash balances at central banks and other demand deposits	in rule
0010DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST › Debt securities	in rule
0020Debt securities › Central banks	in rule
0030Debt securities › General governments	in rule
0040Debt securities › Credit institutions	in rule
0050Debt securities › Other financial corporations	in rule
0060Debt securities › Non-financial corporations	in rule
0070DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST › Loans and advances	in rule
0080Loans and advances › Central banks	in rule
0090Loans and advances › General governments	in rule
0100Loans and advances › Credit institutions	in rule
0110Loans and advances › Other financial corporations	in rule
0120Loans and advances › Non-financial corporations	in rule
0130Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule
0140Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0150Loans and advances › Households	in rule
0160Households › Of which: Loans collateralised by residential immovable property	in rule
0170Households › Of which: Credit for consumption	in rule
0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST	in rule
0181DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Debt securities	in rule
0182Debt securities › Central banks	in rule
0183Debt securities › General governments	in rule
0184Debt securities › Credit institutions	in rule
0185Debt securities › Other financial corporations	in rule
0186Debt securities › Non-financial corporations	in rule
0191DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT › Loans and advances	in rule
0192Loans and advances › Central banks	in rule
0193Loans and advances › General governments	in rule
0194Loans and advances › Credit institutions	in rule
0195Loans and advances › Other financial corporations	in rule
0196Loans and advances › Non-financial corporations	in rule
0900Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule
0903Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0197Loans and advances › Households	in rule
0910Households › Of which: Loans collateralised by residential immovable property	in rule
0913Households › Of which: Credit for consumption	in rule
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	in rule
0211DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Debt securities	in rule
0212Debt securities › Central banks	in rule
0213Debt securities › General governments	in rule
0214Debt securities › Credit institutions	in rule
0215Debt securities › Other financial corporations	in rule
0216Debt securities › Non-financial corporations	in rule
0221DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Loans and advances	in rule
0222Loans and advances › Central banks	in rule
0223Loans and advances › General governments	in rule
0224Loans and advances › Credit institutions	in rule
0225Loans and advances › Other financial corporations	in rule
0226Loans and advances › Non-financial corporations	in rule
0920Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule
0923Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule
0227Loans and advances › Households	in rule
0930Households › Of which: Loans collateralised by residential immovable property	in rule
0933Households › Of which: Credit for consumption	in rule
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	in rule
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule
0335DEBT INSTRUMENTS HELD FOR SALE	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

v3125_m

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16134 · official

Regulation34

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 18.00 r0010, r0181, r0211 · F 19.00 r0010, r0181, r0211
‘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 18.00 r0070, r0191, r0221 · F 19.00 r0070, r0191, r0221
‘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 §34 F 18.00 c0010 · F 19.00 c0010
Gross carrying amount of debt instruments shall have the following meaning: (a) under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether those debt instruments are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative changes in fair value due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purposes of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments; (b) under IFRS for debt instruments at amortised cost, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance and for debt instruments at fair value through other comprehensive income, the amortised cost before adjusting for any loss allowance; (c) under national GAAP based on BAD, for debt instruments classified as ‘non-trading non-derivative financial assets measured at a cost-based method’, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount; (d) under national GAAP based on BAD, the gross carrying amount of debt instruments classified as ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall depend on whether those financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When those financial assets are not subject to impairment requirements, the gross carrying amount of those financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk; (e) under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting reference period. Where those debt instruments are measured at market value, the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments; (f) under national GAAP based on BAD, for debt instruments reported under ‘Other non-trading non-derivative financial assets’ under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment; (g) for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before those haircuts.
Annex V Part 1 §42 F 18.00 r0020, r0030, r0040, r0050, r0060, r0080, r0090, r0100, r0110, r0120, r0150, r0182, r0183, r0184, r0185, r0186, r0192, r0193, r0194, r0195, r0196, r0197, r0212, r0213, r0214, r0215, r0216, r0222, r0223, r0224, r0225, r0226, r0227 · 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, r0212, r0213, r0214, r0215, r0216, r0222, r0223, r0224, r0225, r0226, r0227
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 18.00 r0010, r0070, r0181, r0191, r0211, r0221 · F 19.00 r0010, r0070, r0181, r0191, r0211, r0221
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 18.00 r0005 · F 19.00 r0005
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.

Show all (31)

Annex V Part 2 §3 F 18.00 r0005 · F 19.00 r0005
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.
Annex V Part 2 §86 F 18.00 r0140, r0160, r0903, r0910, r0923, r0930 · F 19.00 r0140, r0160, r0903, r0910, r0923, r0930
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 18.00 r0140, r0160, r0903, r0910, r0923, r0930 · F 19.00 r0140, r0160, r0903, r0910, r0923, r0930
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 18.00 r0170, r0913, r0933 · F 19.00 r0170, r0913, r0933
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 §118 F 18.00 c0010 · F 19.00 c0010
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Annex V Part 2 §217 F 18.00 r0330
For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and advances, including cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
Annex V Part 2 §220 F 18.00 r0335
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
Annex V Part 2 §221 F 18.00 c0010
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.
Annex V Part 2 §233 F 18.00 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 as follows in template 18: (a) ‘Debt instruments at cost or at amortised cost’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at amortised cost’ (IFRS); (ii) ‘Non-trading non-derivative financial assets at a cost based method’, including debt instruments under moderate LOCOM (national GAAP based on BAD); (iii) ‘Other non-trading non-derivative financial assets’, except debt instruments measured at strict LOCOM (national GAAP based on BAD); (b) ‘Debt instruments at fair value through other comprehensive income or through equity subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Financial assets at fair value through other comprehensive income’ (IFRS); (ii) ‘Non-trading non-derivative financial assets measured at fair value to equity’, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD; (c) ‘Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment’ shall encompass debt instruments included in any of the following: (i) ‘Non-trading financial assets mandatorily at fair value through profit or loss’ (IFRS); (ii) ‘Financial assets designated at fair value through profit or loss’ (IFRS); (iii) ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD); (iv) ‘Other non-trading non-derivative financial assets’ where debt instruments are measured under strict LOCOM (national GAAP based on BAD); (v) ‘Non-trading non-derivative financial assets measured at fair value through equity’, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Annex V Part 2 §234i F 18.00 r0140, r0160, r0170, r0903, r0910, r0913, r0923, r0930, r0933 · F 19.00 r0140, r0160, r0170, r0903, r0910, r0913, r0923, r0930, r0933
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 §234 F 18.00 r0231
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in ‘Financial assets designated at fair value through profit or loss’ (IFRS) or ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template 18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
Annex V Part 2 §240 F 19.00 c0010
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 §243 F 19.00 c0010
Forbearance measures also include the exercise of clauses which, where used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) and which shall be treated as a concession where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Annex V Part 2 §244 F 19.00 c0010
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 §245 F 19.00 c0010
For the purpose of template 19, ‘debtor’ means an obligor within the meaning of Article 47b(4) CRR.
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 §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, 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 §251 F 19.00 c0010
In template 19 for ‘debt’, the ‘gross carrying amount’ shall be reported in accordance with paragraph 34 of Part 1 of this Annex. For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
Annex V Part 2 §252 F 19.00 c0010
Exposures shall be regarded as forborne where a concession has been made in accordance with Article 47b(1) CRR, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 CRR. Exposures shall not be treated as forborne where the debtor is not in financial difficulties. Under IFRS, modified financial assets (IFRS 9.5.4.3 and Appendix A) shall be treated as forborne where a concession as defined in Article 47b(1) CRR has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recognition.
Annex V Part 2 §254 F 19.00 c0010
There is a rebuttable presumption that forbearance has taken place in any of the circumstances listed in Article 47b(3) CRR.
Annex V Part 2 §255 F 19.00 c0010
Financial difficulties shall be assessed at debtor level as referred to in paragraph 245. Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Annex V Part 2 §256 F 19.00 c0010
Forborne exposures shall be included in the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 239 and 260 of this Part. The classification as forborne exposure shall be discontinued where all of the conditions provided in Article 47a(7) CRR are met.
Annex V Part 2 §257 F 19.00 c0010
Where the conditions referred to in Article 47a(7) CRR are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met. The conditions shall be assessed at least on a quarterly basis.
Annex V Part 2 §258 F 19.00 c0010
Forborne exposures, which are classified as non-current assets held for sale in accordance with IFRS 5, shall continue to be classified as forborne exposures.

Other acts

SME Rec. art 1 2(a)CRR art 47b 1 CRR art 47b 2

Controls250

250 other rules use at least one of these cells.

Other rules on the same cells

v23213_swarning57
with {tF_18.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110)} >= 0
v2701_hwarning57
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] +[Performing exposures]
v3084_hwarning57
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v4358_swarning57
with {tF_19.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0110)} >= 0
v903125_hwarning48
with{tF_18.00.a.dp, r*, default: 0, interval: true}: {c0010} = {c0060} + {c0020}
v2712_mwarning7
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v2721_mwarning7
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v3095_mwarning7
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v3104_mwarning7
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v5152_mwarning7
{r0221} = {r0222} + {r0223} + {r0224} + {r0225} + {r0226} + {r0227}
v5357_mwarning7
{r0221} = sum(r0222, r0223, r0224, r0225, r0226, r0227)
v2709_mwarning6
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v2718_mwarning6
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v3092_mwarning6
{r0010} = sum(r0020, r0030, r0040, r0050, r0060)
v3101_mwarning6
{r0181} = sum(r0182, r0183, r0184, r0185, r0186)
v5149_mwarning6
{r0211} = {r0212} + {r0213} + {r0214} + {r0215} + {r0216}
v5354_mwarning6
{r0211} = sum(r0212, r0213, r0214, r0215, r0216)
v2727_mwarning4
{r0330} = {r0180} + {r0201} + {r0231}
v3110_mwarning4
{r0330} = {r0180} + {r0201} + {r0231}
v5299_mwarning4
sum({F 19.00.a, c0010, (r0005, r0070, r0191, r0221)}) = xsum({F 20.04, c0022, (r0140, r0075, sNNN)})
v5014_merror3
{F 06.01, r0190, c0010} = {F 18.00.a, r0120, c0010} + {F 18.00.a, r0196, c0010} + {F 18.00.a, r0226, c0010}
v23861_hwarning3
with{tF_18.00.a, (c0010, c0020, c0030, c0055, c0060, c0070, c0080, c0090, c0101, c0102, c0106, c0107, c0110), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v23862_hwarning3
with{tF_19.00.a, c*, default: 0, interval: true}: {r0201} = {r0181} + {r0191}
v23863_hwarning3
with{tF_19.00.a, (c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0110), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v3079_mwarning3
with {c0010, default: 0, interval: true}: {tF_06.01, r0190} = sum ({tF_18.00.a, (r0120, r0196, r0226)})

+ 225 more: see them lit in the grid of F 18.00.

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.