v23843_h warning not active within F 12.00 21 cells · general rule
Expression · DPM 2.0, verbatim with{tF_12.00, c0010-0070, default: 0, interval: true}: {r0470} = {r0480} + {r0490} 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 → 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
v23843_h Type Validation rule · within one template, general rule Release FINREP 4.4 validation · reported from 2026-06-10Source DPM 2.0 4.4 · operation 10884 · official 5 From the rows and columns of the cells involved · Showing references for nGAAP (BAD).
Annex V Part 1 §31 F 12.00 r0480
‘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 r0490
‘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 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 4 1(95)
4 4 other rules use at least one of these cells.
Other rules on the same cells v0889_m error 21
{c0070} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060}
v3937_s warning 9
with {tF_12.00, default: null, interval: false}: {r0330-0530, (c0010, c0020, c0070)} <= 0
v0894_m error 7
{r0530} = {r0330} + {r0470} + {r0500}
v3938_s warning 6
with {tF_12.00, default: null, interval: false}: {r0330-0530, c0030-0040} >= 0
— No EBA Q&A cites this rule.
1 4.2.1 → 4.4 AMENDED
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.