v23151_s

warningactivewithin F 12.01138 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_12.01.a, r*, default: null, interval: false}: {(c0030, c0080)} >= 0

EBA description with {tF_12.01.a, r*, default: null, interval: false}: {(c0030, c0080)} >= 0

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 →

	c0030Decrease due to derecognition repayments and disposals	c0080Decrease in allowance account due to write-offs
0010Total allowance for debt instruments › Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)	in rule	in rule
0015Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Cash balances at central banks and other demand deposits	in rule	in rule
0020Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Debt securities	in rule	in rule
0030Debt securities › Central banks	in rule	in rule
0040Debt securities › General governments	in rule	in rule
0050Debt securities › Credit institutions	in rule	in rule
0060Debt securities › Other financial corporations	in rule	in rule
0070Debt securities › Non-financial corporations	in rule	in rule
0080Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Loans and advances	in rule	in rule
0090Loans and advances › Central banks	in rule	in rule
0100Loans and advances › General governments	in rule	in rule
0110Loans and advances › Credit institutions	in rule	in rule
0120Loans and advances › Other financial corporations	in rule	in rule
0130Loans and advances › Non-financial corporations	in rule	in rule
0140Loans and advances › Households	in rule	in rule
0160Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › of which: collectively measured allowances	in rule	in rule
0170Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › of which: individually measured allowances	in rule	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	in rule
0185Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) › Cash balances at central banks and other demand deposits	in rule	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	in rule
0200Debt securities › Central banks	in rule	in rule
0210Debt securities › General governments	in rule	in rule
0220Debt securities › Credit institutions	in rule	in rule
0230Debt securities › Other financial corporations	in rule	in rule
0240Debt securities › Non-financial corporations	in rule	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	in rule
0260Loans and advances › Central banks	in rule	in rule
0270Loans and advances › General governments	in rule	in rule
0280Loans and advances › Credit institutions	in rule	in rule
0290Loans and advances › Other financial corporations	in rule	in rule
0300Loans and advances › Non-financial corporations	in rule	in rule
0310Loans and advances › Households	in rule	in rule
0330Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) › of which: collectively measured allowances	in rule	in rule
0340Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) › of which: individually measured allowances	in rule	in rule
0350Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) › of which: non-performing exposures	in rule	in rule
0360Total allowance for debt instruments › Allowances for credit-impaired debt instruments (Stage 3)	in rule	in rule
0365Allowances for credit-impaired debt instruments (Stage 3) › Cash balances at central banks and other demand deposits	in rule	in rule
0370Allowances for credit-impaired debt instruments (Stage 3) › Debt securities	in rule	in rule
0380Debt securities › Central banks	in rule	in rule
0390Debt securities › General governments	in rule	in rule
0400Debt securities › Credit institutions	in rule	in rule
0410Debt securities › Other financial corporations	in rule	in rule
0420Debt securities › Non-financial corporations	in rule	in rule
0430Allowances for credit-impaired debt instruments (Stage 3) › Loans and advances	in rule	in rule
0440Loans and advances › Central banks	in rule	in rule
0450Loans and advances › General governments	in rule	in rule
0460Loans and advances › Credit institutions	in rule	in rule
0470Loans and advances › Other financial corporations	in rule	in rule
0480Loans and advances › Non-financial corporations	in rule	in rule
0490Loans and advances › Households	in rule	in rule
0500Allowances for credit-impaired debt instruments (Stage 3) › of which: collectively measured allowances	in rule	in rule
0510Allowances for credit-impaired debt instruments (Stage 3) › of which: individually measured allowances	in rule	in rule
0600Total allowance for debt instruments › Allowances for purchased or originated credit-impaired financial assets	in rule	in rule
0610Allowances for purchased or originated credit-impaired financial assets › Debt securities	in rule	in rule
0620Debt securities › Central banks	in rule	in rule
0630Debt securities › General governments	in rule	in rule
0640Debt securities › Credit institutions	in rule	in rule
0650Debt securities › Other financial corporations	in rule	in rule
0660Debt securities › Non-financial corporations	in rule	in rule
0670Allowances for purchased or originated credit-impaired financial assets › Loans and advances	in rule	in rule
0680Loans and advances › Central banks	in rule	in rule
0690Loans and advances › General governments	in rule	in rule
0700Loans and advances › Credit institutions	in rule	in rule
0710Loans and advances › Other financial corporations	in rule	in rule
0720Loans and advances › Non-financial corporations	in rule	in rule
0730Loans and advances › Households	in rule	in rule
0740Allowances for purchased or originated credit-impaired financial assets › of which: collectively measured allowances	in rule	in rule
0750Allowances for purchased or originated credit-impaired financial assets › of which: individually measured allowances	in rule	in rule
0520Total allowance for debt instruments	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

v23151_s

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 14743 · official

Regulation43

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 §42 F 12.01 r0030, r0040, r0050, r0060, r0070, r0090, r0100, r0110, r0120, r0130, r0140, r0200, r0210, r0220, r0230, r0240, r0260, r0270, r0280, r0290, r0300, r0310, r0380, r0390, r0400, r0410, r0420, r0440, r0450, r0460, r0470, r0480, r0490, r0620, r0630, r0640, r0650, r0660, r0680, r0690, r0700, r0710, r0720, r0730
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 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 §2 F 12.01 r0015, r0185, r0365
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 12.01 r0015, r0185, r0365
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

Show all (29)

Annex V Part 2 §72 F 12.01 c0080
‘Accumulated partial write-offs’ and ‘Accumulated total write-offs’ shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows. Those amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery. Therefore, where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
Annex V Part 2 §74 F 12.01 c0080
Write-offs shall constitute a derecognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72. Write-offs shall include amounts caused by both reductions of the carrying amount of financial assets recognised directly in profit or loss and reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
Annex V Part 2 §156 F 12.01 r0600
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument (including cash balances at central banks and other demand deposits) and by counterparty. A separate reconciliation for purchased or originated credit-impaired financial assets shall be reported in the template.
Annex V Part 2 §158 F 12.01 r0160, r0170, r0330, r0340, r0500, r0510, r0740, r0750
The items ‘of which: collectively measured allowances’ and ‘of which: individually measured allowances’ shall include the movements in the cumulative amount of impairment related to financial assets which have been measured on a collective or individual basis.
Annex V Part 2 §160 F 12.01 c0030
‘Decreases due to derecognition’ shall include the amount of changes in allowances due to financial assets de-recognised totally in the reporting reference period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio. The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer. For off-balance sheet exposures, this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.
Annex V Part 2 §164 F 12.01 c0030, c0080
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’.
Annex V Part 2 §165 F 12.01 c0080
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following: (a) where the debt instrument is partially or totally derecognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs’; (b) ‘Amounts written-off directly to the statement of profit or loss’ shall be the amounts of financial assets written-off during the reporting reference period that exceed any allowance account of the respective financial assets at the derecognition date. They shall include all amounts written-off during the reporting reference period and not only those which are still subject to enforcement activity.
Annex V Part 2 §213 F 12.01 r0350
For the purposes of template 18, non-performing exposures shall be exposures listed in Article 47a(3) CRR.
Annex V Part 2 §215 F 12.01 r0350
Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impaired (Stage 3). Exposures included in impairment stages other than Stage 3 and those that are purchased or originated credit-impaired shall be considered as non-performing where they meet the criteria to be considered as non-performing in accordance with Article 47a (3) CRR.
Annex V Part 2 §216 F 12.01 r0350
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral. With reference to the exposures referred to in point (a) of Article 47a(3) CRR, materiality shall be assessed in accordance with Article 178 CRR and the Commission Delegated Regulation (EU) 2018/171 (RTS on materiality threshold for credit obligations past due).
Annex V Part 2 §217 F 12.01 r0350
For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and advances, including cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
Annex V Part 2 §218 F 12.01 r0350
Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amortised cost; (b) debt instruments at fair value through other comprehensive income or through equity subject to impairment; and (c) debt instruments at strict LOCOM or fair value through profit or loss or through equity not subject to impairment, in accordance with the criteria of paragraph 233 of this Part. Each category shall be broken down by instrument and by counterparty.
Annex V Part 2 §219 F 12.01 r0350
Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items: (a) loan commitments given; (b) financial guarantees given; (c) other commitments given.
Annex V Part 2 §220 F 12.01 r0350
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
Annex V Part 2 §221 F 12.01 r0350
In template 18 for debt instruments, ‘gross carrying amount’ as defined in paragraph 34of Part 1 of this Annex shall be reported. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Annex shall be reported.
Annex V Part 2 §222 F 12.01 r0350
For the purpose of template 18, an exposure is ‘past-due’ where it meets the criteria of paragraph 96 of this Part. For the purpose of classification of exposures as non-performing in accordance with point (a) of Article 47a(3) CRR, the counting of 90 days past due commences once the past due amount, being the sum of past due principal, interest and fees, breaches the materiality threshold as defined in paragraph 216 of this Part. If the past due part of exposures continues to be material for 90 consecutive days, the exposure should then be classified as non-performing.
Annex V Part 2 §223 F 12.01 r0350
For the purpose of template 18, ‘debtor’ shall mean an obligor within the meaning of Article 178 CRR.
Annex V Part 2 §226 F 12.01 r0350
Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’). For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures: (a) for non-performing exposures classified as defaulted in accordance with Article 178 CRR, the categorisation approach of that Article shall be applied; (b) for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied; (c) for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 CRR for defaulted exposures shall be applied.
Annex V Part 2 §227 F 12.01 r0350
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20% of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing. Where a debtor belongs to a group, the need to consider also exposures to other entities of the group as non-performing shall be assessed, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Annex V Part 2 §228 F 12.01 r0350
Exposures shall be considered to have ceased being non-performing where all of the conditions provided in Article 47a(4) CRR are met.
Annex V Part 2 §230 F 12.01 r0350
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 shall not discontinue their classification as non-performing exposure in accordance with Article 47a(5) CRR.
Annex V Part 2 §231 F 12.01 r0350
Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure. Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the conditions provided in Article 47a(6) CRR are met.
Annex V Part 2 §232 F 12.01 r0350
Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of Article 47a(6) CRR, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met. The conditions shall be assessed at least on a quarterly basis.

Other acts

IFRS 9.5.5.5 IFRS 9.B5.5.1 IFRS 9.B5.5.2 IFRS 9.B5.5.3 IFRS 9.B5.5.4 IFRS 9.B5.5.5 IFRS 9.B5.5.6 IFRS 9.5.5.3 IFRS 9.5.5.1 IFRS 9.Appendix A IFRS 7.B8E IFRS 7.35I IFRS 9.5.4.4 IFRS 7.35L

Controls17

17 other rules use at least one of these cells.

Other rules on the same cells

v5053_merror104
{c0100} = sum(c0010-0090)
v09605_mwarning32
{c0100} = +{c0010} + sum(c0030-0090)
v5050_merror14
{r0250} = sum(r0260-0310)
v8134_mwarning14
{r0430} = sum(r0440-0490)
v09602_mwarning12
{r0610} = sum(r0620-0660)
v5047_mwarning12
{r0020} = sum(r0030-0070)
v5049_mwarning12
{r0190} = sum(r0200-0240)
v8133_mwarning12
{r0370} = sum(r0380-0420)
v5051_merror10
{r0520} = {r0010} + {r0180} + {r0360} + {r0600}
v5054_merror6
{r0010} = sum(r0160-0170)
v5055_merror6
{r0180} = sum(r0330-0340)
v5056_merror6
{r0360} = sum(r0500-0510)
v09606_mwarning6
{r0600} = sum(r0740-0750)
v23845_hwarning6
with{tF_12.01.a, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0080}
v23846_hwarning6
with{tF_12.01.a, c*, default: 0, interval: true}: {r0180} = {r0190} + {r0250}
v23847_hwarning6
with{tF_12.01.a, c*, default: 0, interval: true}: {r0360} = {r0370} + {r0430}
v23848_hwarning6
with{tF_12.01.a, (c0010, c0030, c0040, c0050, c0070, c0080, c0090, c0100, c0110, c0120, c0125), default: 0, interval: true}: {r0600} = {r0610} + {r0670}

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.