EBA Q&A · 2022_6353
Validation rule v6053_m
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 03/02/2022 · published 31/03/2023
Question · verbatim
According to the validation rule v6053 {F 01.02, r0220, c0010} = xsum ({F 09.01.1, (r0010, r0090, r0170, c0040, c0050, c0060, c0065, c0110)}) there must be an exact match between Row 220 “
Commitments and guarantees given
” of F 01.02 '
Liabilities
” and the sum of the provision on off balance sheet exposures of F 09.01.1. '
Off-Balance sheet exposures
”.
Is it correct to assume that such VR would not be applicable if an entity of the Group has provision on off-balance sheet exposures and, at the reference date, falls under IFRS 5 having as a consequence a representation only on row 0290 “
Liabilities included in disposal groups classified as held for sale
” instead of row 0220 “
Commitments and guarantees given
” F 01.02 '
Liabilities
”?
Same phenomenon applies also for validation rule v1385_m: {F 01.02, r0220, c0010} = xsum({F 20.05.b, c0030, (r0010-0030, sNNN)})
Background provided by the submitter · verbatim
FINREP Annex V does not provide guidelines on similar complex cases, for which an interpretation is needed in order to comply to the normative requirement.
Answer · verbatim
In accordance with Part 2, paragraphs 102 to 104 of Annex V to Regulation (EU) 2021/451, loan commitments, financial guarantees and other commitments given reported in template F 09.01.1 are the instruments listed in Annex I to Regulation (EU) No 575/2013 (CRR) and they are in the scope of IFRS 9, or IAS 37 or IFRS 4. Therefore, the off-balance sheet exposures that falls under IFRS 5 are reported in row 0290 'Liabilities included in disposal groups classified as held for sale' in template F 01.02 and are not reported in template F 09.01.1. The validation rule v6053_m is correct.
Source: EBA Single Rulebook Q&A 2022_6353 · text as published, not rephrased · collected on 2026-10-08