v10684_m

warningactivecross-template · F 02.00 ↔ F 12.0110 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_12.01.a, (r0020, r0080, r0190, r0250, r0370, r0430, r0610, r0670), c0125}) = sum ({tF_02.00, r0231-0241, c0010})

EBA description sum({F 12.01.a, (r0020, r0080, r0190, r0250, r0370, r0430, r0610, r0670), c0125}) = sum({F 02.00, (r0231, r0241), c0010})

Precondition p_338 (its meaning is not in the data yet)

Cells involved

F 02.00 Statement of profit or loss

Open template →

	c0010Current period
0231Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net › Financial assets at fair value through other comprehensive income	in rule
0241Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net › Financial assets at amortised cost	in rule

F 12.01 Movements in allowances and provisions for credit losses

Open template →

	c0125Gains or losses on derecognition of debt instruments
0020Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Debt securities	in rule
0080Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Loans and advances	in rule
0190Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) › Debt securities	in rule
0250Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) › Loans and advances	in rule
0370Allowances for credit-impaired debt instruments (Stage 3) › Debt securities	in rule
0430Allowances for credit-impaired debt instruments (Stage 3) › Loans and advances	in rule
0610Allowances for purchased or originated credit-impaired financial assets › Debt securities	in rule
0670Allowances for purchased or originated credit-impaired financial assets › Loans and advances	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

v10684_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 18378 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 12.01 r0020, r0190, r0370, r0610
‘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 12.01 r0080, r0250, r0430, r0670
‘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 §44 F 12.01 r0020, r0080, r0190, r0250, r0370, r0430, r0610, r0670
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 §166i F 12.01 c0125
‘Gains or losses on derecognition of debt instruments’ shall include the difference between the carrying amount of financial assets measured at the date of derecognition and the consideration received.

Other acts

IFRS 9.4.12A IFRS 9.5.7.10 IFRS 9.5.7.11 IFRS 7.20(a)(v)IFRS 9.4.1.2 IFRS 9.5.7.2

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v0790_mwarning2
if {F 00.01, r0010, c0010} = [eba_AS:x2] then {F 02.00, r0220, c0010} = sum({F 02.00, c0010, (r0231-0270)})
v23845_hwarning2
with{tF_12.01.a, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0080}
v23846_hwarning2
with{tF_12.01.a, c*, default: 0, interval: true}: {r0180} = {r0190} + {r0250}
v23847_hwarning2
with{tF_12.01.a, c*, default: 0, interval: true}: {r0360} = {r0370} + {r0430}
v23848_hwarning2
with{tF_12.01.a, (c0010, c0030, c0040, c0050, c0070, c0080, c0090, c0100, c0110, c0120, c0125), default: 0, interval: true}: {r0600} = {r0610} + {r0670}
v5050_merror1
{r0250} = sum(r0260-0310)
v09602_mwarning1
{r0610} = sum(r0620-0660)
v5047_mwarning1
{r0020} = sum(r0030-0070)
v5049_mwarning1
{r0190} = sum(r0200-0240)
v8133_mwarning1
{r0370} = sum(r0380-0420)
v8134_mwarning1
{r0430} = sum(r0440-0490)

Interpretation1

2022_6337

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.