v8096_m

warningactivecross-template · F 19.00 ↔ F 26.004 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_26.00.a, r0020, c0080} = sum ({tF_19.00.a, (r0120, r0196, r0226), c0020})

EBA description {F 26.00.a, r0020, c0080} = sum({F 19.00.a, (r0120, r0196, r0226), c0020})

Precondition p_441 (its meaning is not in the data yet)

Cells involved

F 19.00 Information on forborne exposures

Open template →

	c0020Performing exposures with forbearance measures
0120Loans and advances › Non-financial corporations	in rule
0196Loans and advances › Non-financial corporations	in rule
0226Loans and advances › Non-financial corporations	in rule

F 26.00 Forbearance management and quality of forbearance

Open template →

	c0080of which: performing
0020Gross carrying amount of instruments, for the following types of forbearance measures:	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

v8096_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17476 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §34 F 26.00 r0020
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 19.00 r0120, r0196, r0226
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 §256 F 19.00 c0020 · F 26.00 c0080
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 §259 F 19.00 c0020 · F 26.00 c0080
A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met: (a) that extension has not led the exposure to be classified as non-performing; (b) the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
Annex V Part 2 §260 F 19.00 c0020 · F 26.00 c0080
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the forborne exposure under probation reclassified out of non-performing category becomes more than 30 days past due, the exposure shall be classified as non-performing in accordance with point (c) of Article 47a(3) CRR.
Annex V Part 2 §261 F 19.00 c0020 · F 26.00 c0080
‘Performing exposures with forbearance measures’ (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and that are included in the performing exposures category. Performing forborne exposures shall be under probation until all the criteria laid down in Article 47a(7) CRR, including where paragraph 259 of this Part applies, are met. Performing forborne exposures under probation that have been reclassified out of the non-performing forborne exposures category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation reclassified from non-performing’.

Show all (9)

Annex V Part 2 §355 F 26.00 r0020
Template 26 shall include detailed information on loans and advances classified as forborne in accordance with paragraphs 240 to 268 of this Part, excluding instruments classified as cash balances at central banks and other demand deposits or as held for sale. Forborne exposures referring to either a modification of the previous terms and conditions or a total or partial refinancing of a troubled debt contract as defined in paragraph 241 of this Part shall be broken-down in more specific types of forbearance measures.
Annex V Part 2 §357 F 26.00 r0020
The gross carrying amount of exposures with forbearance measures shall be allocated to a category reflecting the type of forbearance measure. Where multiple forbearance measures have been applied to an exposure, the gross carrying amount of exposures with forbearance measures shall be allocated to the most relevant type of forbearance measure. The latter shall be identified based on the type of forbearance measure which has the highest impact on the Net Present Value (NPV) of the forborne exposure or by using any other methods considered applicable.
Annex V Part 2 §359 F 26.00 r0020
Where the forbearance measure affects the gross carrying amount of an exposure, the gross carrying amount at the reference date, i.e. after application of the forbearance measure, shall be reported. In the case of refinancing, the gross carrying amount of the new contract (“refinancing debt”) granted which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding shall be reported.

Controls20

20 other rules use at least one of these cells.

Other rules on the same cells

v3084_hwarning3
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v3085_mwarning3
{c0020} = {c0030} + {c0040}
v3126_mwarning3
{F 19.00.a, c0020} <= {F 18.00.a, c0020}
v4358_swarning3
with {tF_19.00.a, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0110)} >= 0
v3113_herror1
(Hierarchy CT20) [Not applicable/ All counterparties] must be greater or equal to +[SME]
v23565_hwarning1
with{tF_19.00.a, c*, default: 0, interval: true}: abs({r0196}) >= abs({r0900})
v23566_hwarning1
with{tF_19.00.a, (c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0110), default: 0, interval: true}: abs({r0226}) >= abs({r0920})
v23652_hwarning1
with{default: 0, interval: true}: {tF_19.00.a, r0120, c0020} = {tF_19.00.a, r0130, c0020} + {tF_23.02, r0130, c0050}
v3095_mwarning1
{r0070} = sum(r0080, r0090, r0100, r0110, r0120, r0150)
v3104_mwarning1
{r0191} = sum(r0192, r0193, r0194, r0195, r0196, r0197)
v3115_mwarning1
{r0140} <= {r0120}
v5357_mwarning1
{r0221} = sum(r0222, r0223, r0224, r0225, r0226, r0227)
v8100_mwarning1
{r0020} = sum({r0030}, {r0040}, {r0050}, {r0060}, {r0070}, {r0080}, {r0090})
v8101_mwarning1
{r0020} >= {r0100} + {r0110}
v8102_mwarning1
{r0020} >= {r0120}
v8130_mwarning1
{c0070} >= {c0080}
v8361_swarning1
with {tF_26.00.a, default: null, interval: false}: {r*, c*} >= 0
v89842_hwarning1
with{default: 0, interval: true}: {tF_19.00.a, r0120, c0020} = {tF_23.02, r0110, c0050} + {tF_23.02, r0130, c0050}
v903241_hwarning1
with{default: 0, interval: true}: {tF_26.00.a, r0020, c0080} = {tF_23.02, r0040, c0050} + {tF_23.02, r0060, c0050}
v903298_hwarning1
with{default: 0, interval: true}: abs({tF_26.00.a, r0020, c0080}) >= abs({tF_23.02, r0040, 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.