v3130_m

warningactivecross-template · F 09.02 ↔ F 19.004 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_19.00.c, r0330-0340, c0180}) <= {tF_09.02, r0080, c0010}

EBA description sum({F 19.00.c, c0180, (r0330-0340)}) <= {F 09.02, r0080, c0010}

Precondition p_400 (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 19.00 Information on forborne exposures

Open template →

	c0180Financial guarantees received on exposures with forbearance measures
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	in rule
0335DEBT INSTRUMENTS HELD FOR SALE	in rule
0340Loan commitments given	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

v3130_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 16139 · official

Regulation19

From the rows and columns of the cells involved.

Annex V Part 1 §44 F 09.02 r0080 · F 19.00 r0340
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 · F 19.00 r0340
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 · F 19.00 r0340
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 19.00 r0340
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 19.00 r0340
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 §113 F 19.00 r0340
‘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.

Show all (12)

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 §116 F 19.00 r0340
Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures: (a) ‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IFRS 9; (b) ‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘trade receivables’ on the balance sheet; (c) ‘Endorsements on bills’ that do not meet the criteria for derecognition under IFRS 9; (d) ‘Transactions with recourse’ that do not meet the criteria for derecognition under IFRS 9; (e) ‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IFRS 9; (f) ‘Asset sale and repurchase agreements as referred to in paragraphs 3 and 5 of Article 12 of Directive 86/635/EEC’. In those contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, those contracts meet the definition of derivatives in Appendix A to IFRS 9.
Annex V Part 2 §119 F 09.02 c0010 · F 19.00 c0180
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 §246 F 19.00 r0330, r0340
For the purpose of template 19, ‘debt’ shall include loans and advances (including also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, including those loan commitments that are designated at fair value through profit and loss that are assets at the reporting date. ‘Debt’ shall exclude exposures held for trading.
Annex V Part 2 §247 F 19.00 r0335
‘Debt’ shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Annex V Part 2 §268 F 19.00 c0180
Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status. In addition, collateral and financial guarantees received on non-performing exposures with forbearance measures shall be shown separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related on-balance sheet exposure or nominal amount after deduction of provisions of the related off-balance sheet 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)CRR Annex I

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v4359_swarning3
with {tF_19.00.c, default: null, interval: false}: {r*, c*} >= 0
v7890_mwarning3
{c0185} <= {c0180}
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
v11982_mwarning1
{F 19.00.e, r0330, c0170} + {F 19.00.c, r0330, c0180} <= {F 19.00.a, r0330, c0010} + {F 19.00.b, r0330, c0120}
v11983_mwarning1
{F 19.00.e, r0335, c0170} + {F 19.00.c, r0335, c0180} <= {F 19.00.a, r0335, c0010} + {F 19.00.b, r0335, c0120}
v2863_mwarning1
with {c0010, default: 0, interval: true}: {tF_32.04.a, r0140} <= {tF_09.02, r0080}
v3078_mwarning1
xsum({F 18.00.c, (c0205, c0210, r0330, r0550)}) <= {F 09.02, r0080, c0010}
v3112_mwarning1
{r0330} = {r0180} + {r0201} + {r0231}
v7889_mwarning1
{F 19.00.d, c0170} + {F 19.00.c, c0180} <= {F 19.00.d, c0010} - {F 19.00.b, c0120}

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.