v8060_m

warningactivewithin F 24.026 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_24.02, r0040-0060, 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
0040Decreases during the period	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
0060Decreases during the period › Of which: Release of allowances due to unwinding process	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

v8060_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 17438 · official

Regulation4

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 §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)

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v8349_swarning6
with {tF_24.02, c*, default: null, interval: false}: {r0040-0060} >= 0
v8062_mwarning4
{r0040} >= {r0050}
v8063_mwarning4
{r0040} >= {r0060}
v8058_mwarning3
{c0040} - {c0050} >= {c0070}
v903270_hwarning3
with{tF_24.02, r*, default: 0, interval: true}: abs({c0040}) >= abs({c0050})
v8064_mwarning2
{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.