v8118_m

warningactivewithin F 19.0036 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_19.00.b, (r0211, r0212, r0213, r0214, r0215, r0216, r0221, r0222, r0223, r0224, r0225, r0226, r0227, r0231, r0920, r0923, r0930, r0933), default: 0, interval: true}: {c0120} = {c0140}

EBA description {c0120} = {c0140}

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
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
0212Debt securities › Central banks	in rule	in rule
0213Debt securities › General governments	in rule	in rule
0214Debt securities › Credit institutions	in rule	in rule
0215Debt securities › Other financial corporations	in rule	in rule
0216Debt securities › Non-financial corporations	in rule	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	in rule
0222Loans and advances › Central banks	in rule	in rule
0223Loans and advances › General governments	in rule	in rule
0224Loans and advances › Credit institutions	in rule	in rule
0225Loans and advances › Other financial corporations	in rule	in rule
0226Loans and advances › Non-financial corporations	in rule	in rule
0920Non-financial corporations › Of which: Small and Medium-sized Enterprises	in rule	in rule
0923Non-financial corporations › Of which: Loans collateralised by commercial immovable property	in rule	in rule
0227Loans and advances › Households	in rule	in rule
0930Households › Of which: Loans collateralised by residential immovable property	in rule	in rule
0933Households › Of which: Credit for consumption	in rule	in rule
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT	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

v8118_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 17496 · official

Regulation12

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 §32 F 19.00 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 §42 F 19.00 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 19.00 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 §86 F 19.00 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 19.00 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.

Show all (11)

Annex V Part 2 §88 F 19.00 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 §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 §234i F 19.00 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 §249 F 19.00 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 §267 F 19.00 c0120
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

SME Rec. art 1 2(a)

Controls26

26 other rules use at least one of these cells.

Other rules on the same cells

v5709_swarning36
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}
v5358_mwarning14
{r0221} = sum(r0222, r0223, r0224, r0225, r0226, r0227)
v5355_mwarning12
{r0211} = sum(r0212, r0213, r0214, r0215, r0216)
v23865_hwarning6
with{tF_19.00.b, (c0120, c0140, c0150, c0160), default: 0, interval: true}: {r0231} = {r0211} + {r0221}
v23568_hwarning4
with{tF_19.00.b, (c0120, c0140, c0150, c0160), default: 0, interval: true}: abs({r0226}) >= abs({r0920})
v3111_mwarning2
{r0330} = {r0180} + {r0201} + {r0231}
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}
v11974_mwarning1
{F 19.00.e, r0221, c0170} + {F 19.00.c, r0221, c0180} <= {F 19.00.a, r0221, c0010} + {F 19.00.b, r0221, c0120}
v11975_mwarning1
{F 19.00.e, r0222, c0170} + {F 19.00.c, r0222, c0180} <= {F 19.00.a, r0222, c0010} + {F 19.00.b, r0222, c0120}
v11976_mwarning1
{F 19.00.e, r0223, c0170} + {F 19.00.c, r0223, c0180} <= {F 19.00.a, r0223, c0010} + {F 19.00.b, r0223, c0120}
v11977_mwarning1
{F 19.00.e, r0224, c0170} + {F 19.00.c, r0224, c0180} <= {F 19.00.a, r0224, c0010} + {F 19.00.b, r0224, c0120}
v11978_mwarning1
{F 19.00.e, r0225, c0170} + {F 19.00.c, r0225, c0180} <= {F 19.00.a, r0225, c0010} + {F 19.00.b, r0225, c0120}
v11979_mwarning1
{F 19.00.e, r0226, c0170} + {F 19.00.c, r0226, c0180} <= {F 19.00.a, r0226, c0010} + {F 19.00.b, r0226, c0120}
v11980_mwarning1
{F 19.00.e, r0227, c0170} + {F 19.00.c, r0227, c0180} <= {F 19.00.a, r0227, c0010} + {F 19.00.b, r0227, c0120}
v11981_mwarning1
{F 19.00.e, r0231, c0170} + {F 19.00.c, r0231, c0180} <= {F 19.00.a, r0231, c0010} + {F 19.00.b, r0231, c0120}
v11984_mwarning1
{F 19.00.e, r0920, c0170} + {F 19.00.c, r0920, c0180} <= {F 19.00.a, r0920, c0010} + {F 19.00.b, r0920, c0120}
v11985_mwarning1
{F 19.00.e, r0923, c0170} + {F 19.00.c, r0923, c0180} <= {F 19.00.a, r0923, c0010} + {F 19.00.b, r0923, c0120}
v11986_mwarning1
{F 19.00.e, r0930, c0170} + {F 19.00.c, r0930, c0180} <= {F 19.00.a, r0930, c0010} + {F 19.00.b, r0930, c0120}
v11987_mwarning1
{F 19.00.e, r0933, c0170} + {F 19.00.c, r0933, c0180} <= {F 19.00.a, r0933, c0010} + {F 19.00.b, r0933, c0120}

+ 1 more: see them lit in the grid of F 19.00.

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.