v0894_m

error · blockingactivewithin F 12.0036 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_12.00, (c0010, c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0100), default: 0, interval: true}: {r0530} = {r0330} + {r0470} + {r0500}

EBA description {r0530} = {r0330} + {r0470} + {r0500}

Precondition p_335 (its meaning is not in the data yet)

Cells involved

F 12.00 Movements in allowances for credit losses and impairment of equity instruments under national GAAP

Open template →

	c0010Opening balance	c0020Increases due to amounts set aside for estimated loan losses during the period	c0030Decreases due to amounts reversed for estimated loan losses during the period	c0040Decrease in allowance account due to write-offs	c0050Transfers between allowances	c0060Other adjustments	c0070Closing balance	c0080Recoveries recorded directly to the statement of profit or loss	c0100Amounts written-off directly to the statement of profit or loss
0330Total › Specific allowances for credit risk	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0470Total › General allowances for credit risk	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0500Total › General allowances for banking risks	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0530Total	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0894_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 376 · official

Regulation5

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 2 §154 F 12.00 c0020, c0030
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases. ‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Annex V Part 2 §155 F 12.00 c0060
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in ‘Other adjustments’. Write-offs shall be reported in accordance with paragraphs 72 to 74.

Other acts

CRR art 428 (g)(ii)CRR art 4 1(95)BAD art 37 2

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v0889_merror28
{c0070} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060}
v3937_swarning12
with {tF_12.00, default: null, interval: false}: {r0330-0530, (c0010, c0020, c0070)} <= 0
v23842_hwarning9
with{tF_12.00, c*, default: 0, interval: true}: {r0330} = {r0340} + {r0400}
v3938_swarning8
with {tF_12.00, default: null, interval: false}: {r0330-0530, c0030-0040} >= 0
v23843_hwarning7
with{tF_12.00, c0010-0070, default: 0, interval: true}: {r0470} = {r0480} + {r0490}
v23844_hwarning7
with{tF_12.00, c0010-0070, default: 0, interval: true}: {r0500} = {r0510} + {r0520}
v5687_serror4
with {tF_12.00, c0100, default: null, interval: false}: {(r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0475, r0500, r0505, r0530)} <= 0
v3939_swarning4
with {tF_12.00, c0080, default: null, interval: false}: {(r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0475, r0500, r0505, r0530)} >= 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.