v8058_m

warningactivewithin F 24.029 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_24.02, r0040-0060, default: 0, interval: true}: {c0040} - {c0050} >= {c0070}

EBA description {c0040} - {c0050} >= {c0070}

Precondition p_434 (its meaning is not in the data yet)

Cells involved

F 24.02 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures

Open template →

	c0040of which: Non-financial corporations	c0050of which: SMEs	c0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
0040Decreases during the period	in rule	in rule	in rule
0050Decreases during the period › Of which: Reversal of impairment and negative changes in fair value due to credit risk	in rule	in rule	in rule
0060Decreases during the period › Of which: Release of allowances due to unwinding process	in rule	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

v8058_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 17436 · official

Regulation6

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 24.02 c0040
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 24.02 c0040
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 §239ix F 24.02 c0070
‘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 §338 F 24.02 r0040
‘Decreases during the period’ shall comprise: (a) the stock, as of derecognition date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that ceased to be non-performing during the period and exited the institution’s portfolio during the period; (b) the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that ceased to be non-performing during the period and are still not classified as non-performing at the reference date; (c) the stock, as of the reference date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were reclassified as ‘held for sale’ during the period; and (d) the decrease of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that were classified as non-performing at the end of the preceding financial year and are still classified as such at the reporting reference date.
Annex V Part 2 §339 F 24.02 r0050, r0060
The following items shall be reported separately: (a) the decrease attributable to the reversal of allowances and the reversal of negative changes in fair value due to credit risk; (b) the decrease attributable to the ‘unwinding’ of discounts in the context of application of effective interest rate’s accounting method.

Other acts

SME Rec. art 1 2(a)

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v8349_swarning9
with {tF_24.02, c*, default: null, interval: false}: {r0040-0060} >= 0
v8062_mwarning6
{r0040} >= {r0050}
v8063_mwarning6
{r0040} >= {r0060}
v903270_hwarning6
with{tF_24.02, r*, default: 0, interval: true}: abs({c0040}) >= abs({c0050})
v8054_mwarning3
{c0010} >= {c0020} + {c0040}
v8060_mwarning3
{c0050} >= {c0060}
v8064_mwarning3
{r0070} = {r0010} + {r0020} + {r0040}

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.