v8039_m

warningactivewithin F 24.0124 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_24.01, (r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0320), default: 0, interval: true}: {c0050} >= {c0060}

EBA description {c0050} >= {c0060}

Precondition p_432 (its meaning is not in the data yet)

Cells involved

F 24.01 Loans and advances: Inflows and outflows of non-performing exposures

Open template →

	c0050of which: SMEs	c0060of which: Commercial Real Estate (CRE) loans to SMEs
0010Opening balance	in rule	in rule
0020Inflows	in rule	in rule
0030Inflows › Inflow due to reclassification from performing not forborne	in rule	in rule
0040Inflows › Inflow due to reclassification from performing forborne	in rule	in rule
0050Inflow due to reclassification from performing forborne › of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing	in rule	in rule
0060Inflows › Inflow due to purchase of exposures	in rule	in rule
0070Inflows › Inflow due to accrued interest	in rule	in rule
0080Inflows › Inflow due to other reasons	in rule	in rule
0090Inflows › Of which: Inflow more than once	in rule	in rule
0100Inflows › Of which: Inflow of exposures granted in the past 24 months	in rule	in rule
0110Of which: Inflow of exposures granted in the past 24 months › Of which: Inflow of exposures granted during the period	in rule	in rule
0320Closing balance	in rule	in rule

Scope by module

Module	Severity	Status	From
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

v8039_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17423 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §239ii F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110
Inflows to the non-performing exposures category shall be reported on a cumulative basis since the beginning of the financial year. The inflow shall reflect the gross carrying amount of exposures that have become non-performing as defined in paragraphs 213 to 239 or 260 of this Part during the period, including purchased non-performing exposures. An increase in the gross carrying amount of a non-performing exposure due to accrued interest or due to an increase in the accumulated negative changes in fair value due to credit risk shall be reported as an inflow as well.
Annex V Part 2 §239iii F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110
For an exposure that during the period has been reclassified multiple times from non-performing to performing or vice versa, the amount of inflows and outflows shall be identified based on a comparison between the status of the exposure (performing or non-performing) at the beginning of the financial year or at initial recognition and its status at the reporting reference date.
Annex V Part 2 §239vi F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110
The reclassification of a non-performing exposure from one accounting portfolio to another shall be reported neither as inflow nor as outflow. As an exception, the reclassification of a non-performing exposure from any accounting portfolio to ‘held for sale’ shall be reported as outflow from the original accounting portfolio and inflow to ‘held for sale’.
Annex V Part 2 §239ix F 24.01 c0060
‘Commercial real estate (CRE) loans’ shall comprise exposures as defined in section 2, chapter 1, paragraph 1 of the ESRB Recommendation on closing real estate data gaps.
Annex V Part 2 §328 F 24.01 r0010, r0320
Template 24.1 shall provide a reconciliation of the opening and closing balances of the stock of loans and advances, excluding loans and advances classified as cash balances at central banks and other demand deposits, trading financial assets, held for trading or as held for sale, that are classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part and reported in template 18. Inflows and outflows of non-performing loans and advances shall be broken down by type of inflow or outflow.
Annex V Part 2 §329 F 24.01 r0020, r0030, r0040, r0050, r0060, r0070, r0080
Inflows to the category of non-performing exposures shall be reported in accordance with paragraphs 239ii to 239iii and 239vi of this Part, with the exception of inflows to the category ‘held for sale’, which are outside the scope of this template. Inflows shall be broken down by type (source) of inflow. In this context: (a) ‘Inflow due to accrued interest’ shall represent interest accrued on non-performing loans and advances that have not been included in any of the other categories of the breakdown by type (source); in this regard, this inflow captures the interest accrued on non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since; interest accrued on exposures that were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part only during the period shall be reported together with the inflow itself in the corresponding type (source) category; (b) ‘of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing’ shall include ‘performing forborne exposures under probation reclassified from non-performing’, as defined in paragraph 261 of this Part, that were reclassified again as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part during the period; (c) ‘Inflow due to other reasons’ shall capture inflows that cannot be linked to any of the other, specified sources of inflows and shall include, among others, increases in the gross carrying amount of non-performing exposures due to additional amounts disbursed during the period, the capitalisation of past due amounts including capitalised fees and expenses and changes in exchange rates related to non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since.

Show all (7)

Annex V Part 2 §330 F 24.01 r0090, r0100, r0110
The following exposures shall be reported in separate rows: (a) ‘Inflow more than once’ shall comprise loans and advances that were reclassified multiple times from non-performing to performing or vice versa during the period; (b) ‘Inflow of exposures granted in the past 24 months’ shall represent loans and advances that were granted in the 24 months prior to the reference date and that were classified as non-performing in accordance paragraphs 213 to 239 or 260 of this Part during the period. Of these exposures, those granted during the period shall be reported separately in addition.

Other acts

SME Rec. art 1 2(a)

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v903652_swarning24
with {tF_24.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0170, r0200, r0230, r0260, r0320)} >= 0
v23574_hwarning12
with{tF_24.01, r*, default: 0, interval: true}: abs({c0040}) >= abs({c0050})
v8038_mwarning12
{c0040} - {c0050} >= {c0070}
v8040_mwarning12
{r0020} = {r0030} + {r0040} + {r0060} + {r0070} + {r0080}
v8051_mwarning6
{r0320} = {r0010} + {r0020} + {r0120}
v8041_mwarning4
{r0020} >= {r0090}
v8042_mwarning4
{r0020} >= {r0100}
v8043_mwarning4
{r0040} >= {r0050}
v8044_mwarning4
{r0100} >= {r0110}

Interpretation1

2024_7070

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.