v8068_m

warningactivewithin F 24.034 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_24.03, r*, default: 0, interval: true}: {c0050} <= {c0060}

EBA description {c0050} <= {c0060}

Precondition p_436 (its meaning is not in the data yet)

Cells involved

F 24.03 Loans and advances: Write-offs of non-performing exposures during the period

Open template →

	c0050of which: SMEs	c0060of which: Commercial Real Estate (CRE) loans to SMEs
0010Write-offs during the period	in rule	in rule
0020Write-offs during the period › Of which: Debt forgiveness	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

v8068_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 17446 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §239ix F 24.03 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 §340 F 24.03 r0010, r0020
Template 24.3 shall be used to report the write-offs as defined in paragraph 74 of this Part to the extent that they (i) were made during the period (inflows) and (ii) refer to loans and advances classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part during the period, excluding loans and advances classified as held for trading, trading financial assets or held for sale. Both partial and total write-offs shall be reported. Of these write-offs, those attributable to the forfeiture of the right to legally recover an exposure, or part of it, shall be reported separately.

Other acts

SME Rec. art 1 2(a)

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v8069_mwarning4
{r0010} <= {r0020}
v8350_swarning4
with {tF_24.03, default: null, interval: false}: {r*, c*} <= 0
v23575_hwarning2
with{tF_24.03, r*, default: 0, interval: true}: abs({c0040}) >= abs({c0050})
v8067_mwarning2
{c0040} - {c0050} <= {c0070}

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.