v3936_s

error · blockingactivewithin F 12.0021 cells · general rule

Expression · DPM 2.0, verbatim

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

EBA description 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

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 →

	c0090Value adjustments recorded directly to the statement of profit or loss
0010Total › Equity instruments	in rule
0330Total › Specific allowances for credit risk	in rule
0335Specific allowances for credit risk › Cash balances at central banks and other demand deposits	in rule
0340Specific allowances for credit risk › Debt securities	in rule
0350Debt securities › Central banks	in rule
0360Debt securities › General governments	in rule
0370Debt securities › Credit institutions	in rule
0380Debt securities › Other financial corporations	in rule
0390Debt securities › Non-financial corporations	in rule
0400Specific allowances for credit risk › Loans and advances	in rule
0410Loans and advances › Central banks	in rule
0420Loans and advances › General governments	in rule
0430Loans and advances › Credit institutions	in rule
0440Loans and advances › Other financial corporations	in rule
0450Loans and advances › Non-financial corporations	in rule
0460Loans and advances › Households	in rule
0470Total › General allowances for credit risk	in rule
0475General allowances for credit risk › Cash balances at central banks and other demand deposits	in rule
0500Total › General allowances for banking risks	in rule
0505General allowances for banking risks › Cash balances at central banks and other demand deposits	in rule
0530Total	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v3936_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1377 · official

Regulation13

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 §42 F 12.00 r0350, r0360, r0370, r0380, r0390, r0410, r0420, r0430, r0440, r0450, r0460
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 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 §2 F 12.00 r0335, r0475, r0505
‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.
Annex V Part 2 §3 F 12.00 r0335, r0475, r0505
‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

Show all (7)

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.

Other acts

ECB/2013/33 Annex II Part 2(4)ECB/2013/33 Annex II Part 2(5)CRR art 428 (g)(ii)BAD art 13 2 CRR art 4 1(95)BAD art 37 2

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v0895_merror5
{r0530} = {r0010} + {r0330} + {r0470} + {r0500}
v23842_hwarning3
with{tF_12.00, c*, default: 0, interval: true}: {r0330} = {r0340} + {r0400}

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.