v23845_h

warningnot activewithin F 12.0136 cells · general rule

Expression · DPM 2.0, verbatim

with{tF_12.01.a, c*, default: 0, interval: true}: {r0010} = {r0020} + {r0080}

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 →

	c0010Opening balance	c0020Increases due to origination and acquisition	c0030Decrease due to derecognition repayments and disposals	c0040Changes due to change in credit risk (net)	c0050Changes due to modifications without derecognition (net)	c0070Changes due to update in the institution's methodology for estimation (net)	c0080Decrease in allowance account due to write-offs	c0090Other adjustments	c0100Closing balance	c0110Recoveries of previously written-off amounts recorded directly to the statement of profit or loss	c0120Amounts written-off directly to the statement of profit or loss	c0125Gains or losses on derecognition of debt instruments
0010Total allowance for debt instruments › Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0020Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0080Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) › Loans and advances	in rule	in rule	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	2026-03-09
FINREP9 3.3.0	warning	not active	2026-03-17
FINREP9DP 1.0.0	warning	not active	2026-03-09
FINREP9DP 1.1.0	warning	not active	2026-03-17

VALIDATION RULE

v23845_h

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-09
Source: DPM 2.0 4.4 · operation 10886 · official

Regulation23

From the rows and columns of the cells involved.

Annex V Part 1 §31 F 12.01 r0020
‘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 12.01 r0080
‘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 12.01 r0020, r0080
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 §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 §159 F 12.01 c0020
‘Increases due to origination and acquisition’ shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired. That increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets. Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns. Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.

Show all (14)

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 §161 F 12.01 c0040
‘Changes due to change in credit risk (net)’ shall include the net amount of changes in expected losses at the end of the reporting reference period due to an increase or decrease in credit risk since initial recognition, irrespective of whether those changes led to a transfer of the financial asset to another stage. The impact on the allowance due to the increase or decrease of the amount of financial assets as a consequence of the interest income accrued and paid shall be reported in this column. This item shall also include the impact of the passing of time on the expected losses calculated in accordance with IFRS 9.5.4.1(a) and (b). The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column. Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column ‘Decreases due to derecognition’.
Annex V Part 2 §162 F 12.01 c0040
All changes in expected credit losses related to revolving exposures shall be reported in ‘Changes due to change in credit risk (net)’, except for those changes related to write-offs and updates in the institution's methodology for estimation of credit losses. Revolving exposures shall be those for which customers' outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.
Annex V Part 2 §163 F 12.01 c0070
‘Changes due to an update in the institution's methodology for estimation (net)’ shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment. Methodological updates shall also encompass the impact of the adoption of new standards. Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety. The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.
Annex V Part 2 §164 F 12.01 c0020, c0030, c0050, 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’.
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.
Annex V Part 2 §166 F 12.01 c0090
‘Other adjustments’ shall include any amount not reported in the previous columns, including the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.
Annex V Part 2 §166i F 12.01 c0125
‘Gains or losses on derecognition of debt instruments’ shall include the difference between the carrying amount of financial assets measured at the date of derecognition and the consideration received.

Other acts

IFRS 9.5.5.5 IFRS 7.35I IFRS 7.35B(b)IFRS 7.35J IFRS 9.5.5.12 IFRS 9.B5.5.25 IFRS 9.B5.5.27 IFRS 9.5.4.4 IFRS 7.35L

Controls13

13 other rules use at least one of these cells.

Other rules on the same cells

v5053_merror27
{c0100} = sum(c0010-0090)
v5054_merror12
{r0010} = sum(r0160-0170)
v5047_mwarning12
{r0020} = sum(r0030-0070)
v5051_merror11
{r0520} = {r0010} + {r0180} + {r0360} + {r0600}
v23149_swarning9
with {tF_12.01.a, r*, default: null, interval: false}: {(c0010, c0100, c0120)} <= 0
v23151_swarning6
with {tF_12.01.a, r*, default: null, interval: false}: {(c0030, c0080)} >= 0
v23150_swarning3
with {tF_12.01.a, c0020, default: null, interval: false}: {(r0010, r0015, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0160, r0170, r0180, r0185, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0300, r0310, r0330, r0340, r0360, r0365, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520)} <= 0
v23152_swarning3
with {tF_12.01.a, c0110, default: null, interval: false}: {(r0010, r0015, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0160, r0170, r0180, r0185, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0300, r0310, r0330, r0340, r0360, r0365, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0600, r0610, r0620, r0630, r0640, r0650, r0660, r0670, r0680, r0690, r0700, r0710, r0720, r0730, r0740, r0750)} >= 0
v10684_mwarning2
sum({F 12.01.a, (r0020, r0080, r0190, r0250, r0370, r0430, r0610, r0670), c0125}) = sum({F 02.00, (r0231, r0241), c0010})
v09604_mwarning1
{r0520} = {r0010} + {r0180} + {r0360}
v6030_mwarning1
{F 12.01.a, r0010, c0100} - {F 12.01.a, r0015, c0100} = {F 04.03.1, r0180, c0050} + {F 04.04.1, r0140, c0050}
v6031_mwarning1
{F 12.01.a, r0020, c0100} = {F 04.03.1, r0050, c0050} + {F 04.04.1, r0010, c0050}
v6032_mwarning1
{F 12.01.a, r0080, c0100} = {F 04.03.1, r0110, c0050} + {F 04.04.1, r0070, c0050}

Interpretation1

2025_7659

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.