v5355_m

warningactivewithin F 19.0024 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_19.00.b, (c0120, c0140, c0150, c0160), default: 0, interval: true}: {r0211} = sum ({r0212-0216} group by c)

EBA description {r0211} = sum(r0212, r0213, r0214, r0215, r0216)

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
0211DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT › Debt securities	in rule	in rule	in rule	in rule
0212Debt securities › Central banks	in rule	in rule	in rule	in rule
0213Debt securities › General governments	in rule	in rule	in rule	in rule
0214Debt securities › Credit institutions	in rule	in rule	in rule	in rule
0215Debt securities › Other financial corporations	in rule	in rule	in rule	in rule
0216Debt securities › Non-financial corporations	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

v5355_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 16637 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 19.00 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 §42 F 19.00 r0212, r0213, r0214, r0215, r0216
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 19.00 r0211
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 §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.

Show all (7)

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_swarning24
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_mwarning18
{c0140} = {c0150} + {c0160}
v8118_mwarning12
{c0120} = {c0140}
v23865_hwarning4
with{tF_19.00.b, (c0120, c0140, c0150, c0160), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v11968_mwarning1
{F 19.00.e, r0211, c0170} + {F 19.00.c, r0211, c0180} <= {F 19.00.a, r0211, c0010} + {F 19.00.b, r0211, c0120}
v11969_mwarning1
{F 19.00.e, r0212, c0170} + {F 19.00.c, r0212, c0180} <= {F 19.00.a, r0212, c0010} + {F 19.00.b, r0212, c0120}
v11970_mwarning1
{F 19.00.e, r0213, c0170} + {F 19.00.c, r0213, c0180} <= {F 19.00.a, r0213, c0010} + {F 19.00.b, r0213, c0120}
v11971_mwarning1
{F 19.00.e, r0214, c0170} + {F 19.00.c, r0214, c0180} <= {F 19.00.a, r0214, c0010} + {F 19.00.b, r0214, c0120}
v11972_mwarning1
{F 19.00.e, r0215, c0170} + {F 19.00.c, r0215, c0180} <= {F 19.00.a, r0215, c0010} + {F 19.00.b, r0215, c0120}
v11973_mwarning1
{F 19.00.e, r0216, c0170} + {F 19.00.c, r0216, c0180} <= {F 19.00.a, r0216, c0010} + {F 19.00.b, r0216, 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.