v5111_m

warningactivecross-template · F 09.01 ↔ F 09.01.1 ↔ F 31.0123 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: sum ({tF_31.01, r0100, c*}) <= sum ({tF_09.01, (r0021, r0101, r0181), c0010}) + sum ({tF_09.01.1, (r0021, r0101, r0181), (c0010, c0020, c0030, c0035, c0100)})

EBA description 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)})

Precondition p_456 (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

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	c0010Nominal amount
0021Loan commitments given › Of which: non-performing	in rule
0101Financial guarantees given › Of which: non-performing	in rule
0181Other Commitments given › Of which: non-performing	in rule

F 09.01.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given

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	c0010Instruments without significant increase in credit risk since initial recognition (Stage 1)	c0020Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)	c0030Credit-impaired instruments (Stage 3)	c0035Purchased or originated credit-impaired instruments	c0100Nominal amount
0021Loan commitments given › of which: non-performing	in rule	in rule	in rule	in rule	in rule
0101Financial guarantees given › of which: non-performing	in rule	in rule	in rule	in rule	in rule
0181Other Commitments given › of which: non-performing	in rule	in rule	in rule	in rule	in rule

F 31.01 Related parties: amounts payable to and amounts receivable from

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	c0010Parent and entities with joint control or significance influence	c0020Subsidiaries and other entities of the same group	c0030Associates and joint ventures	c0040Key management of the institution or its parent	c0050Other related parties
0100Nominal amount of loan commitments, financial guarantees and other commitments given › Of which: Non-performing	in rule	in rule	in rule	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

v5111_m

What it is

Type: Validation rule · cross-template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16456 · official

Regulation22

From the rows and columns of the cells involved.

Annex V Part 2 §107 F 09.01.1 c0010, c0020, c0030, c0035
Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9, including those measured at initial cost less cumulative income recognised, broken down by impairment stages, except where they are deemed credit-impaired at initial recognition consistently with the definition of purchased or originated financial assets of IFRS 9 Appendix A. For these exposures, the nominal amount and provisions shall be separately reported, outside the impairment stages in template 9.1.1.
Annex V Part 2 §108 F 09.01.1 c0010, c0020, c0030, c0035
Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component. Where the reporting entity is unable to identify separately the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component. Where the combined expected credit losses exceed the gross carrying amount of the debt instrument, the remaining balance of the expected credit losses shall be reported as a provision in the appropriate column in template 9.1.1 (IFRS 9.5.5.20 and IFRS 7.B8E).
Annex V Part 2 §111 F 09.01.1 c0100
The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IFRS 4 shall be reported in dedicated columns.
Annex V Part 2 §117 F 31.01 r0100
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 09.01.1 c0010, c0020, c0030, c0035, c0100
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.
Annex V Part 2 §289 F 31.01 c0020, c0030
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated. Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated within the scope of the prudential consolidation or because the subsidiaries are excluded from the scope of prudential consolidation in accordance with Article 19 CRR for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution. Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.

Other acts

IFRS 9.2.1(e)IFRS 9.2.1(g)IFRS 9.4.2(c)IFRS 9.5.5 IFRS 9.B2.5 IFRS 7.35M IAS 37IFRS 4 · not in the textIAS 24.18(b)IAS 24.19(a)IAS 24.19(b)IAS 24.19(c)IAS 24.19(d)IAS 24.19(e)IAS 24.19(f)IAS 24.19(g)

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v5679_swarning15
with {tF_09.01.1, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0035, c0040, c0050, c0060, c0100, c0110)} >= 0
v3019_mwarning6
{F 18.00.e, r0340, c0060} = {F 09.01, r0021, c0010} + xsum({F 09.01.1, (r0021, c0010, c0020, c0030, c0035, c0100)})
v3020_mwarning6
{F 18.00.e, r0410, c0060} = {F 09.01, r0101, c0010} + xsum({F 09.01.1, (r0101, c0010, c0020, c0030, c0035, c0100)})
v3021_mwarning6
Added column on POCI
v1024_mwarning5
{r0100} <= {r0090}
v3974_swarning5
with {tF_31.01, c*, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0132)} >= 0
v3927_serror3
with {tF_09.01, default: null, interval: false}: {r*, c*} >= 0
v3145_mwarning3
sum({F 30.02, r0131, (c0010-0030)}) <= sum({F 09.01, c0010, (r0021, r0101, r0181)})
v3133_merror1
{r0021} <= {r0010}
v3134_merror1
{r0101} <= {r0090}
v3135_merror1
{r0181} <= {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.