v0837_m

error · blockingactivewithin F 09.0114 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_09.01, c*, default: 0, interval: true}: {r0170} = {r0190} + {r0200} + {r0210} + {r0220} + {r0230} + {r0240}

EBA description {r0170} = {r0190} + {r0200} + {r0210} + {r0220} + {r0230} + {r0240}

Precondition p_323 (its meaning is not in the data yet)

Cells involved

F 09.01 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given

Open template →

	c0010Nominal amount	c0020Provisions
0170Other Commitments given	in rule	in rule
0190Other Commitments given › Central banks	in rule	in rule
0200Other Commitments given › General governments	in rule	in rule
0210Other Commitments given › Credit institutions	in rule	in rule
0220Other Commitments given › Other financial corporations	in rule	in rule
0230Other Commitments given › Non-financial corporations	in rule	in rule
0240Other Commitments given › Households	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0837_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 337 · official

Regulation7

From the rows and columns of the cells involved · Showing references for nGAAP.

Annex V Part 1 §42 F 09.01 r0190, r0200, r0210, r0220, r0230, r0240
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 1 §44 F 09.01 r0170
The immediate counterparties in the following transactions shall be: (a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables; (b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities; (c) for deposits, the depositor; (d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement; (e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs; (f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument; (g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution; (h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §11 F 09.01 c0020
Under IFRS, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or whether they are treated as insurance contracts under IFRS 4. Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as ‘other financial liabilities’ in accordance with paragraph 40 of Part 1 of this Annex. Under national GAAP based on BAD, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees.
Annex V Part 2 §112 F 09.01 r0170
Institutions under national GAAP based on BAD shall report in template 9.1 the nominal amount of commitments and financial guarantees referred to in paragraphs 102 and 103, as well as the amount of provisions required to be held against those off-balance sheet exposures.
Annex V Part 2 §115 F 09.01 r0170
‘Other commitments’ shall include the following items of Annex I to CRR: (a) ‘Unpaid portion of partly-paid shares and securities’; (b) ‘Documentary credits issued or confirmed’; (c) ‘Trade finance off-balance sheet items’; (d) ‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’; (e) ‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’; (f) ‘Shipping guarantees, customs and tax bonds’; (g) ‘Note issuance facilities’ (NIFs) and ‘Revolving underwritings facilities’ (RUFs); (h) ‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ where the terms and conditions are not pre-specified; (i) ‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’; (j) ‘Undrawn credit facilities for tender and performance guarantees’; (k) ‘Other off-balance sheet items’ in Annex I to CRR.
Annex V Part 2 §118 F 09.01 c0010
For financial guarantees, loan commitments and other commitments given, the ‘Nominal amount’ shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity would have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.

Other acts

CRR Annex I

Controls12

12 other rules use at least one of these cells.

Other rules on the same cells

v3927_serror14
with {tF_09.01, default: null, interval: false}: {r*, c*} >= 0
v1034_mwarning4
sum({F 31.01, r0090, (c0010-0050)}) <= sum({F 09.01, c0010, (r0050-0080, r0130-0160, r0210-0240)}) + xsum({F 09.01.1, (c0010-0035, c0100, r0050-0080, r0130-0160, r0210-0240)})
v3135_merror2
{r0181} <= {r0170}
v1015_mwarning2
sum({F 30.02, r0120, (c0010-0030)}) <= sum({F 09.01, c0010, (r0060-0070, r0140-0150, r0220-0230)})
v2795_mwarning1
{F 18.00.e, r0480, c0010} = {F 09.01, r0170, c0010} + xsum({F 09.01.1, (r0170, c0010, c0020, c0030, c0035, c0100)})
v2796_mwarning1
{F 18.00.e, r0490, c0010} = {F 09.01, r0190, c0010} + xsum({F 09.01.1, (r0190, c0010, c0020, c0030, c0035, c0100)})
v2797_mwarning1
{F 18.00.e, r0500, c0010} = {F 09.01, r0200, c0010} + xsum({F 09.01.1, (r0200, c0010, c0020, c0030, c0035, c0100)})
v2798_mwarning1
{F 18.00.e, r0510, c0010} = {F 09.01, r0210, c0010} + xsum({F 09.01.1, (r0210, c0010, c0020, c0030, c0035, c0100)})
v2799_mwarning1
{F 18.00.e, r0520, c0010} = {F 09.01, r0220, c0010} + xsum({F 09.01.1, (r0220, c0010, c0020, c0030, c0035, c0100)})
v2800_mwarning1
Added column on POCI
v3018_mwarning1
Added column on POCI
v7319_mwarning1
{F 01.02, r0220, c0010} = sum({F 09.01, c0020, (r0010, r0090, r0170)})

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.