EBA Q&A · 2025_7569
Finrep validation between F09.01.1 and F18.00 other commitments given
Rejectedfiled under Not applicableSubmitted 01/09/2025 Rejected publishing date 16/10/2025
Question · verbatim
If we have undrawn credit facilities that based on CRR Annex I are reported under Other commitments given in F18.00 r0480 c0010, but they do not meet any of the conditions described in Annex V Part 2.105 (a-c) to be reported in F09.01.1, we cannot report them on F09.01.1 but in F18.00 only.
Validation errors
v2795_m: [F 18.00.e, F 09.01.1] {F 18.00.e, r0480, c0010} = {F 09.01, r0170, c0010} + xsum({F 09.01.1, (r0170, c0010, c0020, c0030, c0035, c0100)}) and v2797_m: [F 18.00.e, F 09.01.1] {F 18.00.e, r0500, c0010} = {F 09.01, r0200, c0010} + xsum({F 09.01.1, (r0200, c0010, c0020, c0030, c0035, c0100)})
require that Other commitments given match in both these tables. What if the conditions mentioned in Annex V Part2.105 are not met for the other commitments given in F18.00?
Background provided by the submitter · verbatim
Annex V on Loan commitments, financial guarantees and other commitments:
105. Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1
where any of the following conditions are met
:
(a) they are subject to impairment requirements of IFRS 9;
(b) they are designated at fair value through profit or loss under IFRS 9;
(c) they are within the scope of IAS 37 or IFRS 4.
Rationale for rejection · verbatim
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Source: EBA Single Rulebook Q&A 2025_7569 · text as published, not rephrased · collected on 2026-10-08