v23154_s

warningactivewithin F 12.0112 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_12.01.b, r*, default: null, interval: false}: {(c0080, c0120)} <= 0

EBA description with {tF_12.01.b, r*, default: null, interval: false}: {(c0080, c0120)} <= 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 →

	c0080Decrease in allowance account due to write-offs	c0120Amounts written-off directly to the statement of profit or loss
0530Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Stage 1)	in rule	in rule
0540Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Stage 2)	in rule	in rule
0550Commitments and financial guarantees given (Stage 2) › of which: non-performing exposures	in rule	in rule
0560Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Stage 3)	in rule	in rule
0565Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Purchased or originated credit-impaired)	in rule	in rule
0570Total provisions on commitments and financial guarantees given	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	active	2024-12-31
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

v23154_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 9052 · official

Regulation17

From the rows and columns of the cells involved.

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 §117 F 12.01 r0550
The item ‘of which: non-performing’ shall include the nominal amount of those loan commitments, financial guarantees and other commitments given that are considered as non-performing in accordance with paragraphs 213 to 239 of this Part.
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 §164 F 12.01 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’.

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Annex V Part 2 §165 F 12.01 c0080, c0120
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.

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 IFRS 9.5.4.4 IFRS 7.35L

Controls1

1 other rules use at least one of these cells.

Other rules on the same cells

v5052_merror10
{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.