v3928_s

error · blockingactivewithin F 09.0214 cells · general rule

Expression · DPM 2.0, verbatim

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

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

Precondition p_326 (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
0020Loan commitments received › Central banks	in rule
0030Loan commitments received › General governments	in rule
0040Loan commitments received › Credit institutions	in rule
0050Loan commitments received › Other financial corporations	in rule
0060Loan commitments received › Non-financial corporations	in rule
0070Loan commitments received › Households	in rule
0150Other Commitments Received	in rule
0160Other Commitments Received › Central banks	in rule
0170Other Commitments Received › General governments	in rule
0180Other Commitments Received › Credit institutions	in rule
0190Other Commitments Received › Other financial corporations	in rule
0200Other Commitments Received › Non-financial corporations	in rule
0210Other Commitments Received › Households	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

v3928_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1369 · official

Regulation9

From the rows and columns of the cells involved.

Annex V Part 1 §42 F 09.02 r0020, r0030, r0040, r0050, r0060, r0070, r0160, r0170, r0180, r0190, r0200, r0210
Where a breakdown by counterparty is required the following counterparty sectors shall be used: (a) central banks; (b) general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements; (c) credit institutions: any institution covered by the definition in point (1) of Article 4(1) CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks (MDBs); (d) other financial corporations: all financial corporations and quasi-corporations, other than credit institutions, such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders; (e) non-financial corporations (NFCs): corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services, as defined in the Table of Part 3 of Annex II to the ECB BSI Regulation; (f) households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (‘NPISH’) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Annex V Part 1 §44 F 09.02 r0010, r0150
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, r0150
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, r0150
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 §115 F 09.02 r0150
‘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.

Show all (7)

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

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v1036_mwarning8
sum({F 31.01, r0110, (c0010-0050)}) <= sum({F 09.02, c0020, (r0040-0070)}) + sum({F 09.02, c0010, (r0110-0140)}) + sum({F 09.02, c0020, (r0180-0210)})
v0839_merror7
{r0010} = {r0020} + {r0030} + {r0040} + {r0050} + {r0060} + {r0070}
v0841_merror7
{r0150} = {r0160} + {r0170} + {r0180} + {r0190} + {r0200} + {r0210}
v2862_mwarning1
{F 32.04.a, r0130, c0010} <= {F 09.02, r0010,c0020}

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.