v2862_m

warningactivewithin F 09.021 cell · specific check+ 1 outside this release's FINREP templates

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_32.04.a, r0130, c0010} <= {tF_09.02, r0010, c0020}

EBA description {F 32.04.a, r0130, c0010} <= {F 09.02, r0010,c0020}

Precondition p_472 (its meaning is not in the data yet)

Cells involved

F 09.02 Loan commitments, financial guarantees and other commitments received

Open template →

	c0020Nominal amount
0010Loan commitments received	in rule

Cells outside this release's templates (1)

The DPM lists these cells in the rule, but their tables are not FINREP templates of FINREP 4.4.

F_32.04.a r0130 c0010 · datapoint 42810

Scope by module

Module	Severity	Status	From
AE 1.4.0, FINREP9 3.3.0	warning	active	2026-03-31
AE 1.4.0, FINREP9DP 1.0.0	warning	active	2026-03-31
AE 1.4.0, FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v2862_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 15954 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 1 §44 F 09.02 r0010
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 §102 F 09.02 r0010
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 09.02 r0010
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §113 F 09.02 r0010
‘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 §119 F 09.02 c0020
In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution. For other commitments received, the nominal amount shall be the total amount committed by the other party in the transaction. For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ shall be the maximum amount the counterparty would have to pay if the guarantee is called on. Where a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.

Other acts

IFRS 9.2.1(g)IFRS 9.BCZ2.2

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v0839_merror1
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}
v3928_serror1
with {tF_09.02, c0020, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0150, r0160, r0170, r0180, r0190, r0200, r0210)} >= 0

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.