v23574_h

warningactivewithin F 24.0164 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_24.01, r*, default: 0, interval: true}: abs({c0040}) >= abs({c0050})

Precondition p_432 (its meaning is not in the data yet)

Cells involved

F 24.01 Loans and advances: Inflows and outflows of non-performing exposures

Open template →

	c0040of which: Non-financial corporations	c0050of which: SMEs
0010Opening balance	in rule	in rule
0020Inflows	in rule	in rule
0030Inflows › Inflow due to reclassification from performing not forborne	in rule	in rule
0040Inflows › Inflow due to reclassification from performing forborne	in rule	in rule
0050Inflow due to reclassification from performing forborne › of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing	in rule	in rule
0060Inflows › Inflow due to purchase of exposures	in rule	in rule
0070Inflows › Inflow due to accrued interest	in rule	in rule
0080Inflows › Inflow due to other reasons	in rule	in rule
0090Inflows › Of which: Inflow more than once	in rule	in rule
0100Inflows › Of which: Inflow of exposures granted in the past 24 months	in rule	in rule
0110Of which: Inflow of exposures granted in the past 24 months › Of which: Inflow of exposures granted during the period	in rule	in rule
0120Outflows	in rule	in rule
0130Outflows › Outflow due to reclassification as performing not forborne	in rule	in rule
0140Outflows › Outflow due to reclassification as performing forborne	in rule	in rule
0150Outflows › Outflow due to partial or total loan repayment	in rule	in rule
0160Outflows › Outflow due to collateral liquidations	in rule	in rule
0170Outflow due to collateral liquidations › Net cumulated recoveries from collateral liquidation	in rule	in rule
0180Outflow due to collateral liquidations › of which: Write-offs in the context of collateral liquidations	in rule	in rule
0190Outflows › Outflow due to taking possession of collateral	in rule	in rule
0200Outflow due to taking possession of collateral › Net cumulated recoveries from taking possession of collateral	in rule	in rule
0210Outflow due to taking possession of collateral › of which: Write-offs in the context of taking possession of collateral	in rule	in rule
0220Outflows › Outflow due to sale of instruments	in rule	in rule
0230Outflow due to sale of instruments › Net cumulated recoveries from sale of instruments	in rule	in rule
0240Outflow due to sale of instruments › of which: Write-offs in the context of sale of instruments	in rule	in rule
0250Outflows › Outflow due to risk transfers	in rule	in rule
0260Outflow due to risk transfers › Net cumulated recoveries from risk transfers	in rule	in rule
0270Outflow due to risk transfers › of which: Write-offs in the context of risk transfers	in rule	in rule
0280Outflows › Outflow due to write-offs	in rule	in rule
0290Outflows › Outflow due to reclassification as held for sale	in rule	in rule
0300Outflows › Outflow due to other reasons	in rule	in rule
0310Outflows › Of which: Outflow of non-performing exposures that became non-performing during the period	in rule	in rule
0320Closing balance	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

v23574_h

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2024-12-31
Source: DPM 2.0 4.4 · operation 10264 · official

Regulation15

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 24.01 c0040
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 24.01 c0040
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 §239ii F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110
Inflows to the non-performing exposures category shall be reported on a cumulative basis since the beginning of the financial year. The inflow shall reflect the gross carrying amount of exposures that have become non-performing as defined in paragraphs 213 to 239 or 260 of this Part during the period, including purchased non-performing exposures. An increase in the gross carrying amount of a non-performing exposure due to accrued interest or due to an increase in the accumulated negative changes in fair value due to credit risk shall be reported as an inflow as well.
Annex V Part 2 §239iii F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0180, r0190, r0210, r0220, r0240, r0250, r0270, r0280, r0290, r0300
For an exposure that during the period has been reclassified multiple times from non-performing to performing or vice versa, the amount of inflows and outflows shall be identified based on a comparison between the status of the exposure (performing or non-performing) at the beginning of the financial year or at initial recognition and its status at the reporting reference date.
Annex V Part 2 §239vi F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0290
The reclassification of a non-performing exposure from one accounting portfolio to another shall be reported neither as inflow nor as outflow. As an exception, the reclassification of a non-performing exposure from any accounting portfolio to ‘held for sale’ shall be reported as outflow from the original accounting portfolio and inflow to ‘held for sale’.
Annex V Part 2 §239iv F 24.01 r0120, r0130, r0140, r0150, r0160, r0180, r0190, r0210, r0220, r0240, r0250, r0270, r0280, r0290, r0300
Outflows from the non-performing exposures category shall be reported on a cumulative basis since the beginning of the financial year. The outflow shall reflect the sum of the gross carrying amounts of exposures that cease to be non-performing during the period, and, where applicable, shall include the amount of write-offs made in the context of the partial or full derecognition of the exposure. A decrease in the gross carrying amount of a non-performing exposure due to interest paid or a decrease in the accumulated negative changes in fair value due to credit risk shall be reported as an outflow as well.

Show all (14)

Annex V Part 2 §239v F 24.01 r0120, r0130, r0140, r0150, r0160, r0180, r0190, r0210, r0220, r0240, r0250, r0270, r0280, r0290, r0300
An outflow shall be reported in the following cases: (a) a non-performing exposure meets the criteria for ceasing to be classified as non-performing as laid out in paragraphs 228 – 232 of this Part and is reclassified as performing not forborne or performing forborne; (b) a non-performing exposure is partially or totally repaid; in case of partial repayment, only the repaid amount shall be classified as outflow; (c) collateral is liquidated, including outflows due to other liquidation or legal procedures, such as the liquidation of assets other than collateral obtained via legal procedures, and the voluntary sale of the collateral; (d) the institution takes possession of the collateral as referred in paragraph 175 of this Part including cases of debt asset swaps, voluntary surrenders and debt equity swaps; (e) a non-performing exposure is sold; (f) the risk pertaining to a non-performing exposure is transferred and the exposure meets the criteria to be derecognised; (g) a non-performing exposure is written-off partially or totally; in case of partial write-offs, only the written-off amount shall be classified as outflow; (h) a non-performing exposure, or parts of a non-performing exposure, ceases to be non-performing for other reasons.
Annex V Part 2 §328 F 24.01 r0010, r0320
Template 24.1 shall provide a reconciliation of the opening and closing balances of the stock of loans and advances, excluding loans and advances classified as cash balances at central banks and other demand deposits, trading financial assets, held for trading or as held for sale, that are classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part and reported in template 18. Inflows and outflows of non-performing loans and advances shall be broken down by type of inflow or outflow.
Annex V Part 2 §329 F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080
Inflows to the category of non-performing exposures shall be reported in accordance with paragraphs 239ii to 239iii and 239vi of this Part, with the exception of inflows to the category ‘held for sale’, which are outside the scope of this template. Inflows shall be broken down by type (source) of inflow. In this context: (a) ‘Inflow due to accrued interest’ shall represent interest accrued on non-performing loans and advances that have not been included in any of the other categories of the breakdown by type (source); in this regard, this inflow captures the interest accrued on non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since; interest accrued on exposures that were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part only during the period shall be reported together with the inflow itself in the corresponding type (source) category; (b) ‘of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing’ shall include ‘performing forborne exposures under probation reclassified from non-performing’, as defined in paragraph 261 of this Part, that were reclassified again as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part during the period; (c) ‘Inflow due to other reasons’ shall capture inflows that cannot be linked to any of the other, specified sources of inflows and shall include, among others, increases in the gross carrying amount of non-performing exposures due to additional amounts disbursed during the period, the capitalisation of past due amounts including capitalised fees and expenses and changes in exchange rates related to non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since.
Annex V Part 2 §330 F 24.01 r0090, r0100, r0110
The following exposures shall be reported in separate rows: (a) ‘Inflow more than once’ shall comprise loans and advances that were reclassified multiple times from non-performing to performing or vice versa during the period; (b) ‘Inflow of exposures granted in the past 24 months’ shall represent loans and advances that were granted in the 24 months prior to the reference date and that were classified as non-performing in accordance paragraphs 213 to 239 or 260 of this Part during the period. Of these exposures, those granted during the period shall be reported separately in addition.
Annex V Part 2 §331 F 24.01 r0120, r0130, r0140, r0150, r0160, r0190, r0220, r0250, r0280, r0290, r0300
Outflows from the category of non-performing exposures shall be reported in accordance with paragraphs 239iii to 239vi of this Part, and be broken down by type (reason) of the outflow. In this context, ‘outflow due to write-offs’ shall reflect the amount of write-offs made during the period that cannot be linked to any of the other specified outflow types and shall include also write-offs related to the total extinguishment of all the reporting institution’s rights by expiry of the statue-of-limitations period, forgiveness or other causes occurred during the period.
Annex V Part 2 §332 F 24.01 r0120, r0130, r0140, r0150, r0160, r0190, r0220, r0250, r0280, r0290, r0300
In those cases where an exposure is partially derecognised and the remaining part is reclassified as performing, the outflow pertaining to the reclassification and the outflow pertaining to the derecognition shall be reported as separate outflows. For outflows due to collateral liquidations, sale of exposures, risk transfers and taking possession of collateral, the net cumulated recoveries obtained shall be reported. If, at the moment of collateral liquidations, sale of exposures, risk transfers and taking possession of collateral, a write-off was made, that amount shall be reported as a part of the related outflow type.
Annex V Part 2 §333 F 24.01 r0170, r0200, r0230, r0260
‘Net cumulated recoveries’ shall mean (i) the amount of cash or cash equivalents collected, net of related costs, in the context of collateral liquidations, of the sale of exposures and of risk transfers, respectively (ii) the value at initial recognition as defined in paragraph 175i of this Part of the collateral obtained in the context of outflows due to taking possession of collateral.
Annex V Part 2 §334 F 24.01 r0310
The outflow pertaining to loans and advances that became non-performing during the period and afterwards ceased to meet the criteria for being classified as non-performing shall be reported separately.

Other acts

SME Rec. art 1 2(a)

Controls18

18 other rules use at least one of these cells.

Other rules on the same cells

v903651_swarning32
with {tF_24.01, c*, default: null, interval: false}: {(r0120, r0130, r0140, r0150, r0160, r0180, r0190, r0210, r0220, r0240, r0250, r0270, r0280, r0290, r0300, r0310)} <= 0
v903652_swarning32
with {tF_24.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0170, r0200, r0230, r0260, r0320)} >= 0
v8038_mwarning24
{c0040} - {c0050} >= {c0070}
v8045_mwarning22
{r0120} = {r0130} + {r0140} + {r0150} + {r0160} + {r0190} + {r0220} + {r0250} + {r0280} + {r0290} + {r0300}
v8036_mwarning12
{c0010} >= {c0020} + {c0040}
v8039_mwarning12
{c0050} >= {c0060}
v8040_mwarning12
{r0020} = {r0030} + {r0040} + {r0060} + {r0070} + {r0080}
v8051_mwarning8
{r0320} = {r0010} + {r0020} + {r0120}
v8041_mwarning4
{r0020} >= {r0090}
v8042_mwarning4
{r0020} >= {r0100}
v8043_mwarning4
{r0040} >= {r0050}
v8044_mwarning4
{r0100} >= {r0110}
v8046_mwarning4
{r0120} <= {r0310}
v8047_mwarning4
{r0160} <= {r0180}
v8048_mwarning4
{r0190} <= {r0210}
v8049_mwarning4
{r0220} <= {r0240}
v8050_mwarning4
{r0250} <= {r0270}
v8312_hwarning1
[Not applicable/ All counterparties] must be equal to +[Counterparties other than SME] + [SME] Generated by subcategory(ies): new_OR4.

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.