v903137_h

warningactivecross-template · F 23.01 ↔ F 26.003 cells · specific check

Expression · DPM 2.0, verbatim

with{default: 0, interval: true}: {tF_26.00.a, r0010, c0080} = {tF_23.01, r0040, c0050} + {tF_23.01, r0060, c0050}

Precondition p_1184 (its meaning is not in the data yet)

Cells involved

F 23.01 Loans and advances: Number of instruments

Open template →

	c0050of which: Exposures with forbearance measures
0040Loans and advances › of which: Non-financial corporations - SMEs	in rule
0060Loans and advances › of which: Non-financial corporations - other than SMEs	in rule

F 26.00 Forbearance management and quality of forbearance

Open template →

	c0080of which: performing
0010Number of instruments	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

v903137_h

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 20066 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 23.01 r0040, r0060
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 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 23.01 c0050 · 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 23.01 c0050 · 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 23.01 c0050 · 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’.
Annex V Part 2 §320 F 26.00 r0010
For the purposes of determining the ‘number of instruments’, an instrument shall be understood as a banking product with an outstanding balance and, where applicable, a credit limit, typically being associated with an account. An exposure towards a specific counterparty can consist of multiple instruments. The number of instruments shall be determined based on the way the institution manages the exposure. The number of instruments shall be indicated separately for exposures in pre-litigation status and exposures in litigation status as defined in paragraphs 321 and 322 of this Part.

Show all (8)

Annex V Part 2 §355 F 26.00 r0010
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 §356 F 26.00 r0010
The ‘Number of instruments’ shall be determined as defined in paragraph 320of this Part.

Other acts

SME Rec. art 1 2(a)

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v7907_mwarning2
{c0030} >= {c0050}
v7913_mwarning2
{r0010} >= {r0020} + {r0040} + {r0060}
v7917_mwarning2
{r0040} + {r0060} >= {r0050} + {r0070}
v8305_hwarning2
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8306_swarning2
with {tF_23.01, default: null, interval: false}: {r0010-0070, c0030-0050} >= 0
v903279_hwarning2
with{default: 0, interval: true}: abs({tF_26.00.a, r0010, c0080}) >= abs({tF_23.01, r0040, c0050})
v8120_mwarning1
{r0040} >= {r0050}
v8121_mwarning1
{r0060} >= {r0070}
v8130_mwarning1
{c0070} >= {c0080}
v8361_swarning1
with {tF_26.00.a, default: null, interval: false}: {r*, c*} >= 0

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.