v23842_h

warningnot activewithin F 12.0030 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_12.00, c*, default: 0, interval: true}: {r0330} = {r0340} + {r0400}

Precondition p_335 (its meaning is not in the data yet)

Cells involved

F 12.00 Movements in allowances for credit losses and impairment of equity instruments under national GAAP

Open template →

	c0010Opening balance	c0020Increases due to amounts set aside for estimated loan losses during the period	c0030Decreases due to amounts reversed for estimated loan losses during the period	c0040Decrease in allowance account due to write-offs	c0050Transfers between allowances	c0060Other adjustments	c0070Closing balance	c0080Recoveries recorded directly to the statement of profit or loss	c0090Value adjustments recorded directly to the statement of profit or loss	c0100Amounts written-off directly to the statement of profit or loss
0330Total › Specific allowances for credit risk	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0340Specific allowances for credit risk › Debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0400Specific allowances for credit risk › Loans and advances	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.2.0	warning	not active	2026-06-10
FINREP9 3.3.0	warning	not active	2026-06-10
FINREP9DP 1.0.0	warning	not active	2026-06-10
FINREP9DP 1.1.0	warning	not active	2026-06-10

VALIDATION RULE

v23842_h

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-06-10
Source: DPM 2.0 4.4 · operation 10883 · official

Regulation7

From the rows and columns of the cells involved · Showing references for nGAAP (BAD).

Annex V Part 1 §31 F 12.00 r0340
‘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 12.00 r0400
‘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 §44 F 12.00 r0340, r0400
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 §78 F 12.00 c0090
In template 4.5, institutions shall report the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 100 of this Part.
Annex V Part 2 §154 F 12.00 c0020, c0030
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases. ‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Annex V Part 2 §155 F 12.00 c0060
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in ‘Other adjustments’. Write-offs shall be reported in accordance with paragraphs 72 to 74.

Other acts

CRR art 428 (g)(ii)

Controls8

8 other rules use at least one of these cells.

Other rules on the same cells

v0889_merror21
{c0070} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060}
v0894_merror9
{r0530} = {r0330} + {r0470} + {r0500}
v3937_swarning9
with {tF_12.00, default: null, interval: false}: {r0330-0530, (c0010, c0020, c0070)} <= 0
v3938_swarning6
with {tF_12.00, default: null, interval: false}: {r0330-0530, c0030-0040} >= 0
v3936_serror3
with {tF_12.00, c0090, default: null, interval: false}: {(r0010, r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0475, r0500, r0505, r0530)} <= 0
v5687_serror3
with {tF_12.00, c0100, default: null, interval: false}: {(r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0475, r0500, r0505, r0530)} <= 0
v3939_swarning3
with {tF_12.00, c0080, default: null, interval: false}: {(r0330, r0335, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0475, r0500, r0505, r0530)} >= 0
v0895_merror1
{r0530} = {r0010} + {r0330} + {r0470} + {r0500}

Interpretation—

No EBA Q&A cites this rule.

Changes1

4.2.1 → 4.4AMENDED
active: ~~true~~ → false

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.