v8023_m

warningactivecross-template · F 04.03.1 ↔ F 04.04.1 ↔ F 23.063 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_23.06, r0010, c0010} = {tF_04.03.1, r0110, c0080} + {tF_04.04.1, r0070, c0080}

EBA description To link accumulated partial write-offs between F 23.06 and F 04

Precondition p_430 (its meaning is not in the data yet)

Cells involved

F 04.03.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

Open template →

	c0080Accumulated partial write-offs
0110FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME › Loans and advances	in rule

F 04.04.1 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

Open template →

	c0080Accumulated partial write-offs
0070FINANCIAL ASSETS AT AMORTISED COST › Loans and advances	in rule

F 23.06 Loans and advances: Accumulated partial write-offs

Open template →

	c0010Accumulated partial write-offs
0010Loans and advances	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	warning	active	2022-12-31
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

v8023_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 3621 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 1 §32 F 04.03.1 r0110 · F 04.04.1 r0070 · F 23.06 r0010, c0010
‘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 04.03.1 r0110 · F 04.04.1 r0070 · F 23.06 r0010
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 04.03.1 c0080 · F 04.04.1 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 §73 F 04.03.1 c0080 · F 04.04.1 c0080
Where a debt instrument is eventually totally written-off because of successive partial write-offs, the cumulative amount written-off shall be reclassified from the ‘Accumulated partial write-offs’ into the ‘Accumulated total write-offs’ column.
Annex V Part 2 §74 F 04.03.1 c0080 · F 04.04.1 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 §319 F 23.06 r0010
Template 23 presents additional information on loans and advances, excluding loans and advances classified as cash balances at central banks and other demand deposits, held for trading, trading financial assets and debt instruments held for sale.

Other acts

IFRS 9.5.4.4 IFRS 9.B5.4.9

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v23856_hwarning1
with{tF_04.04.1, c*, default: 0, interval: true}: {r0140} = {r0010} + {r0070}
v5028_mwarning1
{r0180} = {r0050} + {r0110}
v8024_mwarning1
To link accumulated partial write-offs between F 23.06 and F 04
v8025_mwarning1
{c0010} <= {c0020}
v8033_mwarning1
{r0010} <= {r0020} + {r0040} + {r0060}
v8155_swarning1
with {tF_04.04.1, r*, default: null, interval: false}: {(c0050, c0060, c0070, c0080, c0090)} <= 0
v8339_hwarning1
(Hierarchy IM31) [Not applicable/ Total exposures] must be equal to +[Non-performing exposures] + [Performing exposures]
v8341_swarning1
with {tF_23.06, default: null, interval: false}: {r*, c*} <= 0
v8370_swarning1
with {tF_04.03.1, default: null, interval: false}: {r0050-0180, (c0050, c0060, c0070, c0080, c0090)} <= 0

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.