v23153_s

warningactivewithin F 12.015 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_12.01.b, c0030, default: null, interval: false}: {(r0530, r0540, r0560, r0565, r0570)} <= 0

EBA description with {tF_12.01.b, c0030, default: null, interval: false}: {(r0530, r0540, r0560, r0565, r0570)} <= 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
0530Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Stage 1)	in rule
0540Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Stage 2)	in rule
0560Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Stage 3)	in rule
0565Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Purchased or originated credit-impaired)	in rule
0570Total provisions on commitments and financial guarantees given	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

v23153_s

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 14549 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §156 F 12.01 r0565
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 §157 F 12.01 r0530, r0540, r0560, r0570
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages and separately for purchased or originated credit-impaired exposures. Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part. Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43. Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item ‘Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net’ in accordance with paragraph 50 of this Part.
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
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 9.2.1|(g)IFRS 9.2.3(c)IFRS 9.5.5 IFRS 9.B2.5 IFRS 9.5.5.3 IFRS 9.5.5.1 IFRS 7.B8E IFRS 7.35I

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v5052_merror5
{r0570} = {r0530} + {r0540} + {r0560} + {r0565}

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.