v09604_m

warningactivewithin F 12.014 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_12.01.a, c0020, default: 0, interval: true}: {r0520} = {r0010} + {r0180} + {r0360}

EBA description {r0520} = {r0010} + {r0180} + {r0360}

Precondition p_336 (its meaning is not in the data yet)

Cells involved

F 12.01 Movements in allowances and provisions for credit losses

Open template →

	c0020Increases due to origination and acquisition
0010Total allowance for debt instruments › Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)	in rule
0180Total allowance for debt instruments › Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	in rule
0360Total allowance for debt instruments › Allowances for credit-impaired debt instruments (Stage 3)	in rule
0520Total allowance for debt 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

v09604_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17994 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §159 F 12.01 c0020
‘Increases due to origination and acquisition’ shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired. That increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets. Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns. Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.
Annex V Part 2 §164 F 12.01 c0020
The reporting of the changes in the expected losses related to modified assets (IFRS 9.5.4.3 and Appendix A) shall depend on the feature of the modification in accordance with the following: (a) where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in ‘Decrease in allowance account due to write-offs’, and any other impact from modification on expected credit losses in other appropriate columns; (b) where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in ‘Changes due to derecognition’ for the changes due to the asset derecognised, and in ‘Increases due to origination and acquisition’ for the changes due to the newly recognised modified asset. Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes; (c) where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in ‘Changes due to modifications without derecognition’.

Other acts

IFRS 9.5.5.5 IFRS 9.5.5.3 IFRS 9.5.5.1 IFRS 9.Appendix A IFRS 7.B8E IFRS 7.35I

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v5053_merror4
{c0100} = sum(c0010-0090)
v23150_swarning4
with {tF_12.01.a, c0020, default: null, interval: false}: {(r0010, r0015, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0160, r0170, r0180, r0185, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0300, r0310, r0330, r0340, r0360, r0365, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520)} <= 0
v5054_merror1
{r0010} = sum(r0160-0170)
v5055_merror1
{r0180} = sum(r0330-0340)
v23845_hwarning1
with{tF_12.01.a, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0080}
v23846_hwarning1
with{tF_12.01.a, c*, default: 0, interval: true}: {r0180} = {r0190} + {r0250}
v23847_hwarning1
with{tF_12.01.a, c*, default: 0, interval: true}: {r0360} = {r0370} + {r0430}

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.