v8059_m

warningactivewithin F 24.028 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_24.02, (r0010, r0020, r0030, r0070), default: 0, interval: true}: {c0050} <= {c0060}

EBA description {c0050} <= {c0060}

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 →

	c0050of which: SMEs	c0060of which: Commercial Real Estate (CRE) loans to SMEs
0010Opening balance	in rule	in rule
0020Increases during the period	in rule	in rule
0030Increases during the period › Of which: impairments against interest accrued	in rule	in rule
0070Closing 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

v8059_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 17437 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 2 §239ix F 24.02 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 §335 F 24.02 r0010, r0070
Template 24.2 shall contain a reconciliation of the opening and closing balances of the allowance accounts and the stock of accumulated negative changes in fair value due to credit risk pertaining to loans and advances that are or were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part, excluding loans and advances classified as cash balances at central banks and other demand deposits or as held for sale.
Annex V Part 2 §336 F 24.02 r0020
‘Increases during the period’ shall comprise: (a) 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 became non-performing during the period and are still classified as non-performing at the reporting reference date; (b) the stock, as of the derecognition date, of accumulated impairments and accumulated negative changes in fair value due to credit risk pertaining to loans and advances that became non-performing during the period and were derecognised during the period; and (c) the increase 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 either still classified as such at the reporting reference date or were derecognised during the period.
Annex V Part 2 §337 F 24.02 r0030
The part of the increase attributable to impairments and accumulated negative changes in fair value booked against interest accrued shall be reported separately in addition.

Other acts

SME Rec. art 1 2(a)

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v8348_swarning8
with {tF_24.02, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0070)} <= 0
v8064_mwarning6
{r0070} = {r0010} + {r0020} + {r0040}
v8057_mwarning4
{c0040} - {c0050} <= {c0070}
v8061_mwarning4
{r0020} <= {r0030}
v903270_hwarning4
with{tF_24.02, r*, default: 0, interval: true}: abs({c0040}) >= abs({c0050})
v89889_hwarning1
with{default: 0, interval: true}: {tF_24.02, r0070, c0040} = {tF_24.02, r0070, c0050} + {tF_23.04, r0060, c0060}

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.