v1034_m

warningactivecross-template · F 09.01 ↔ F 09.01.1 ↔ F 31.0177 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_31.01, r0090, c*}) <= sum ({tF_09.01, (r0050, r0060, r0070, r0080, r0130, r0140, r0150, r0160, r0210, r0220, r0230, r0240), c0010}) + sum ({tF_09.01.1, (r0050, r0060, r0070, r0080, r0130, r0140, r0150, r0160, r0210, r0220, r0230, r0240), (c0010, c0020, c0030, c0035, c0100)})

EBA description 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)})

Precondition p_451 (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
0050Loan commitments given › Credit institutions	in rule
0060Loan commitments given › Other financial corporations	in rule
0070Loan commitments given › Non-financial corporations	in rule
0080Loan commitments given › Households	in rule
0130Financial guarantees given › Credit institutions	in rule
0140Financial guarantees given › Other financial corporations	in rule
0150Financial guarantees given › Non-financial corporations	in rule
0160Financial guarantees given › Households	in rule
0210Other Commitments given › Credit institutions	in rule
0220Other Commitments given › Other financial corporations	in rule
0230Other Commitments given › Non-financial corporations	in rule
0240Other Commitments given › Households	in rule

F 09.01.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given

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	c0010Instruments without significant increase in credit risk since initial recognition (Stage 1)	c0020Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)	c0030Credit-impaired instruments (Stage 3)	c0035Purchased or originated credit-impaired instruments	c0100Nominal amount
0050Loan commitments given › Credit institutions	in rule	in rule	in rule	in rule	in rule
0060Loan commitments given › Other financial corporations	in rule	in rule	in rule	in rule	in rule
0070Loan commitments given › Non-financial corporations	in rule	in rule	in rule	in rule	in rule
0080Loan commitments given › Households	in rule	in rule	in rule	in rule	in rule
0130Financial guarantees given › Credit institutions	in rule	in rule	in rule	in rule	in rule
0140Financial guarantees given › Other financial corporations	in rule	in rule	in rule	in rule	in rule
0150Financial guarantees given › Non-financial corporations	in rule	in rule	in rule	in rule	in rule
0160Financial guarantees given › Households	in rule	in rule	in rule	in rule	in rule
0210Other Commitments given › Credit institutions	in rule	in rule	in rule	in rule	in rule
0220Other Commitments given › Other financial corporations	in rule	in rule	in rule	in rule	in rule
0230Other Commitments given › Non-financial corporations	in rule	in rule	in rule	in rule	in rule
0240Other Commitments given › Households	in rule	in rule	in rule	in rule	in rule

F 31.01 Related parties: amounts payable to and amounts receivable from

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	c0010Parent and entities with joint control or significance influence	c0020Subsidiaries and other entities of the same group	c0030Associates and joint ventures	c0040Key management of the institution or its parent	c0050Other related parties
0090Nominal amount of loan commitments, financial guarantees and other commitments given	in rule	in rule	in rule	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

v1034_m

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15593 · official

Regulation29

From the rows and columns of the cells involved.

Annex V Part 2 §102 F 31.01 r0090
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9.1, 9.1.1 and 9.2, all off-balance sheet exposures listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Annex V Part 2 §103 F 31.01 r0090
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §104 F 31.01 r0090
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §105 F 31.01 r0090
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.
Annex V Part 2 §107 F 09.01.1 c0010, c0020, c0030, c0035
Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9, including those measured at initial cost less cumulative income recognised, broken down by impairment stages, except where they are deemed credit-impaired at initial recognition consistently with the definition of purchased or originated financial assets of IFRS 9 Appendix A. For these exposures, the nominal amount and provisions shall be separately reported, outside the impairment stages in template 9.1.1.
Annex V Part 2 §108 F 09.01.1 c0010, c0020, c0030, c0035
Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component. Where the reporting entity is unable to identify separately the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component. Where the combined expected credit losses exceed the gross carrying amount of the debt instrument, the remaining balance of the expected credit losses shall be reported as a provision in the appropriate column in template 9.1.1 (IFRS 9.5.5.20 and IFRS 7.B8E).

Show all (12)

Annex V Part 2 §111 F 09.01.1 c0100
The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IFRS 4 shall be reported in dedicated columns.
Annex V Part 2 §113 F 31.01 r0090
‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as ‘Loan commitments’: (a) ‘Forward deposits’; (b) ‘Undrawn credit facilities’, which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Annex V Part 2 §114 F 31.01 r0090
‘Financial guarantees’ shall be contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument, including guarantees provided for other financial guarantees. Under IFRS, those contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A. The following items of Annex I to CRR shall be classified as ‘financial guarantees’: (a) ‘Guarantees having the character of credit substitute’; (b) ‘Credit derivatives’ that meet the definition of financial guarantee; (c) ‘Irrevocable standby letters of credit having the character of credit substitutes’.
Annex V Part 2 §115 F 31.01 r0090
‘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 09.01.1 c0010, c0020, c0030, c0035, c0100 · F 31.01 r0090
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.
Annex V Part 2 §289 F 31.01 c0020, c0030
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated. Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated within the scope of the prudential consolidation or because the subsidiaries are excluded from the scope of prudential consolidation in accordance with Article 19 CRR for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution. Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.

Other acts

IFRS 9.2.1(e)IFRS 9.2.1(g)IFRS 9.4.2(c)IFRS 9.5.5 IFRS 9.B2.5 IFRS 7.35M IAS 37IFRS 4 · not in the textIAS 24.18(b)CRR Annex I IAS 24.19(a)IAS 24.19(b)IAS 24.19(c)IAS 24.19(d)IAS 24.19(e)IAS 24.19(f)IAS 24.19(g)

Controls19

19 other rules use at least one of these cells.

Other rules on the same cells

v5679_swarning60
with {tF_09.01.1, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0035, c0040, c0050, c0060, c0100, c0110)} >= 0
v3927_serror12
with {tF_09.01, default: null, interval: false}: {r*, c*} >= 0
v1015_mwarning6
sum({F 30.02, r0120, (c0010-0030)}) <= sum({F 09.01, c0010, (r0060-0070, r0140-0150, r0220-0230)})
v2784_mwarning6
{F 18.00.e, r0370, c0010} = {F 09.01, r0050, c0010} + xsum({F 09.01.1, (r0050, c0010, c0020, c0030, c0035, c0100)})
v2785_mwarning6
{F 18.00.e, r0380, c0010} = {F 09.01, r0060, c0010} + xsum({F 09.01.1, (r0060, c0010, c0020, c0030, c0035, c0100)})
v2786_mwarning6
{F 18.00.e, r0390, c0010} = {F 09.01, r0070, c0010} + xsum({F 09.01.1, (r0070, c0010, c0020, c0030, c0035, c0100)})
v2787_mwarning6
{F 18.00.e, r0400, c0010} = {F 09.01, r0080, c0010} + xsum({F 09.01.1, (r0080, c0010, c0020, c0030, c0035, c0100)})
v2791_mwarning6
{F 18.00.e, r0440, c0010} = {F 09.01, r0130, c0010} + xsum({F 09.01.1, (r0130, c0010, c0020, c0030, c0035, c0100)})
v2792_mwarning6
{F 18.00.e, r0450, c0010} = {F 09.01, r0140, c0010} + xsum({F 09.01.1, (r0140, c0010, c0020, c0030, c0035, c0100)})
v2793_mwarning6
{F 18.00.e, r0460, c0010} = {F 09.01, r0150, c0010} + xsum({F 09.01.1, (r0150, c0010, c0020, c0030, c0035, c0100)})
v2794_mwarning6
{F 18.00.e, r0470, c0010} = {F 09.01, r0160, c0010} + xsum({F 09.01.1, (r0160, c0010, c0020, c0030, c0035, c0100)})
v2798_mwarning6
{F 18.00.e, r0510, c0010} = {F 09.01, r0210, c0010} + xsum({F 09.01.1, (r0210, c0010, c0020, c0030, c0035, c0100)})
v2799_mwarning6
{F 18.00.e, r0520, c0010} = {F 09.01, r0220, c0010} + xsum({F 09.01.1, (r0220, c0010, c0020, c0030, c0035, c0100)})
v2800_mwarning6
Added column on POCI
v3018_mwarning6
Added column on POCI
v1024_mwarning5
{r0100} <= {r0090}
v3974_swarning5
with {tF_31.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0132)} >= 0
v0835_merror4
{r0090} = {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160}
v0837_merror4
{r0170} = {r0190} + {r0200} + {r0210} + {r0220} + {r0230} + {r0240}

Interpretation2

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.