v23152_s

warningactivewithin F 12.0168 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_12.01.a, c0110, 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, r0600, r0610, r0620, r0630, r0640, r0650, r0660, r0670, r0680, r0690, r0700, r0710, r0720, r0730, r0740, r0750)} >= 0

EBA description with {tF_12.01.a, c0110, 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, r0600, r0610, r0620, r0630, r0640, r0650, r0660, r0670, r0680, r0690, r0700, r0710, r0720, r0730, r0740, r0750)} >= 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 →

	c0110Recoveries of previously written-off amounts recorded directly to the statement of profit or loss
0010Total allowance for debt instruments › Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)	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
0020Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Debt securities	in rule
0030Debt securities › Central banks	in rule
0040Debt securities › General governments	in rule
0050Debt securities › Credit institutions	in rule
0060Debt securities › Other financial corporations	in rule
0070Debt securities › Non-financial corporations	in rule
0080Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Loans and advances	in rule
0090Loans and advances › Central banks	in rule
0100Loans and advances › General governments	in rule
0110Loans and advances › Credit institutions	in rule
0120Loans and advances › Other financial corporations	in rule
0130Loans and advances › Non-financial corporations	in rule
0140Loans and advances › Households	in rule
0160Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › of which: collectively measured allowances	in rule
0170Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › of which: individually measured allowances	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
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
0190Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) › Debt securities	in rule
0200Debt securities › Central banks	in rule
0210Debt securities › General governments	in rule
0220Debt securities › Credit institutions	in rule
0230Debt securities › Other financial corporations	in rule
0240Debt securities › Non-financial corporations	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
0260Loans and advances › Central banks	in rule
0270Loans and advances › General governments	in rule
0280Loans and advances › Credit institutions	in rule
0290Loans and advances › Other financial corporations	in rule
0300Loans and advances › Non-financial corporations	in rule
0310Loans and advances › Households	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
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
0360Total allowance for debt instruments › Allowances for credit-impaired debt instruments (Stage 3)	in rule
0365Allowances for credit-impaired debt instruments (Stage 3) › Cash balances at central banks and other demand deposits	in rule
0370Allowances for credit-impaired debt instruments (Stage 3) › Debt securities	in rule
0380Debt securities › Central banks	in rule
0390Debt securities › General governments	in rule
0400Debt securities › Credit institutions	in rule
0410Debt securities › Other financial corporations	in rule
0420Debt securities › Non-financial corporations	in rule
0430Allowances for credit-impaired debt instruments (Stage 3) › Loans and advances	in rule
0440Loans and advances › Central banks	in rule
0450Loans and advances › General governments	in rule
0460Loans and advances › Credit institutions	in rule
0470Loans and advances › Other financial corporations	in rule
0480Loans and advances › Non-financial corporations	in rule
0490Loans and advances › Households	in rule
0500Allowances for credit-impaired debt instruments (Stage 3) › of which: collectively measured allowances	in rule
0510Allowances for credit-impaired debt instruments (Stage 3) › of which: individually measured allowances	in rule
0600Total allowance for debt instruments › Allowances for purchased or originated credit-impaired financial assets	in rule
0610Allowances for purchased or originated credit-impaired financial assets › Debt securities	in rule
0620Debt securities › Central banks	in rule
0630Debt securities › General governments	in rule
0640Debt securities › Credit institutions	in rule
0650Debt securities › Other financial corporations	in rule
0660Debt securities › Non-financial corporations	in rule
0670Allowances for purchased or originated credit-impaired financial assets › Loans and advances	in rule
0680Loans and advances › Central banks	in rule
0690Loans and advances › General governments	in rule
0700Loans and advances › Credit institutions	in rule
0710Loans and advances › Other financial corporations	in rule
0720Loans and advances › Non-financial corporations	in rule
0730Loans and advances › Households	in rule
0740Allowances for purchased or originated credit-impaired financial assets › of which: collectively measured allowances	in rule
0750Allowances for purchased or originated credit-impaired financial assets › of which: individually measured allowances	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

v23152_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 14744 · official

Regulation19

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 (8)

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.

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

Controls15

15 other rules use at least one of these cells.

Other rules on the same cells

v5050_merror7
{r0250} = sum(r0260-0310)
v8134_mwarning7
{r0430} = sum(r0440-0490)
v09602_mwarning6
{r0610} = sum(r0620-0660)
v5047_mwarning6
{r0020} = sum(r0030-0070)
v5049_mwarning6
{r0190} = sum(r0200-0240)
v8133_mwarning6
{r0370} = sum(r0380-0420)
v5051_merror5
{r0520} = {r0010} + {r0180} + {r0360} + {r0600}
v5054_merror3
{r0010} = sum(r0160-0170)
v5055_merror3
{r0180} = sum(r0330-0340)
v5056_merror3
{r0360} = sum(r0500-0510)
v09606_mwarning3
{r0600} = sum(r0740-0750)
v23845_hwarning3
with{tF_12.01.a, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0080}
v23846_hwarning3
with{tF_12.01.a, c*, default: 0, interval: true}: {r0180} = {r0190} + {r0250}
v23847_hwarning3
with{tF_12.01.a, c*, default: 0, interval: true}: {r0360} = {r0370} + {r0430}
v23848_hwarning3
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.