v3078_m

warningactivecross-template · F 09.02 ↔ F 18.005 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_18.00.c, (r0330, r0550), c*}) <= {tF_09.02, r0080, c0010}

EBA description xsum({F 18.00.c, (c0205, c0210, r0330, r0550)}) <= {F 09.02, r0080, c0010}

Precondition p_384 (its meaning is not in the data yet)

Cells involved

F 09.02 Loan commitments, financial guarantees and other commitments received

Open template →

	c0010Maximum amount of the guarantee that can be considered
0080Financial guarantees received	in rule

F 18.00 (NPE) Information on performing and non-performing exposures

Open template →

	c0205Financial guarantees received on performing exposures	c0210Financial guarantees received on non-performing exposures
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule	in rule
0550OFF-BALANCE SHEET EXPOSURES	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

v3078_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16110 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 1 §44 F 09.02 r0080
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 r0080
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 r0080
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §114 F 09.02 r0080
‘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 §119 F 09.02 c0010 · F 18.00 c0205, c0210
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.
Annex V Part 2 §217 F 18.00 r0330, r0550
For the purpose of template 18, ‘exposures’ shall include all debt instruments (debt securities and loans and advances, including cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.

Show all (7)

Annex V Part 2 §239 F 18.00 c0205, c0210
Information on collateral held and guarantees received on performing and non-performing exposures shall be reported separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount after deduction of provisions of the related exposure.

Other acts

IFRS 9.2.1(e)IFRS 9.B2.5 IFRS 9.BC2.17 IFRS 8.Appendix AIFRS 4 · not in the textIFRS 7.36(b)

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v4357_swarning4
with {tF_18.00.c, default: null, interval: false}: {r*, c*} >= 0
v2729_mwarning2
{r0330} = {r0180} + {r0201} + {r0231}
v0840_merror1
{r0080} = {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140}
v1073_merror1
{F 13.01, r0010, c0050} <= {F 09.02, r0080, c0010}
v3929_serror1
with {tF_09.02, c0010, default: null, interval: false}: {r0080-0140} >= 0
v11929_mwarning1
{F 18.00.d, r0330, c0200} + {F 18.00.c, r0330, c0210} <= {F 18.00.a, r0330, c0060} + {F 18.00.b, r0330, c0150}
v2863_mwarning1
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0140} <= {tF_09.02, r0080}
v3130_mwarning1
sum({F 19.00.c, c0180, (r0330-0340)}) <= {F 09.02, r0080, c0010}
v8638_mwarning1
{F 18.00.d, r0330, c0201} + {F 18.00.c, r0330, c0205} <= {F 18.00.a, r0330, c0020} + {F 18.00.b, r0330, c0140}

Interpretation3

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.