v3133_m

error · blockingactivewithin F 09.014 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_09.01, c*, default: 0, interval: true}: {r0021} <= {r0010}

EBA description {r0021} <= {r0010}

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
0010Loan commitments given	in rule	in rule
0021Loan commitments given › Of which: non-performing	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

v3133_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1134 · official

Regulation7

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

Annex V Part 1 §44 F 09.01 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 §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 r0010
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 §113 F 09.01 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 §117 F 09.01 r0021
The item ‘of which: non-performing’ shall include the nominal amount of those loan commitments, financial guarantees and other commitments given that are considered as non-performing in accordance with paragraphs 213 to 239 of this Part.
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

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v3927_serror4
with {tF_09.01, default: null, interval: false}: {r*, c*} >= 0
v2781_mwarning1
Added column on POCI
v3019_mwarning1
{F 18.00.e, r0340, c0060} = {F 09.01, r0021, c0010} + xsum({F 09.01.1, (r0021, c0010, c0020, c0030, c0035, c0100)})
v3145_mwarning1
sum({F 30.02, r0131, (c0010-0030)}) <= sum({F 09.01, c0010, (r0021, r0101, r0181)})
v5111_mwarning1
sum({F 31.01, r0100, (c0010-0050)}) <= sum({F 09.01, c0010, (r0021, r0101, r0181)}) + xsum({F 09.01.1, (c0010-0035, c0100, r0021, r0101, r0181)})
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.