v5679_s

warningactivewithin F 09.01.1216 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_09.01.1, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0035, c0040, c0050, c0060, c0100, c0110)} >= 0

EBA description with {tF_09.01.1, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0035, c0040, c0050, c0060, c0100, c0110)} >= 0

Precondition p_325 (its meaning is not in the data yet)

Cells involved

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

Open template →

216 cells in F 09.01.1: 24 rows × 9 columns. Too many to draw here: open the template to see them lit.

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

v5679_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14645 · official

Regulation17

From the rows and columns of the cells involved.

Annex V Part 2 §106 F 09.01.1 c0040, c0050, c0060, c0110
Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) of paragraph 105 of this Part of this Annex shall be reported as provisions regardless of the measurement criteria applied.
Annex V Part 2 §107 F 09.01.1 c0010, c0020, c0030, c0035, c0040, c0050, c0060
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, c0040, c0050, c0060
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 §109 F 09.01.1 c0040, c0050, c0060
A financial guarantee or a commitment to provide a loan at a below-market rate that is measured in accordance with IFRS 9.4.2.1(d) and for which its loss allowance is determined in accordance with IFRS 9.5.5 shall be reported in the appropriate column.
Annex V Part 2 §111 F 09.01.1 c0100, c0110
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 §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.

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 IFRS 7.35H(a)IFRS 7.35H(b)(i)IFRS 7.35H(b)(ii)IAS 37IFRS 4 · not in the text

Controls66

66 other rules use at least one of these cells.

Other rules on the same cells

v1034_mwarning60
sum({F 31.01, r0090, (c0010-0050)}) <= sum({F 09.01, c0010, (r0050-0080, r0130-0160, r0210-0240)}) + xsum({F 09.01.1, (c0010-0035, c0100, r0050-0080, r0130-0160, r0210-0240)})
v5111_mwarning15
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)})
v6053_mwarning12
Added column on POCI
v2781_mwarning5
Added column on POCI
v2782_mwarning5
{F 18.00.e, r0350, c0010} = {F 09.01, r0030, c0010} + xsum({F 09.01.1, (r0030, c0010, c0020, c0030, c0035, c0100)})
v2783_mwarning5
{F 18.00.e, r0360, c0010} = {F 09.01, r0040, c0010} + xsum({F 09.01.1, (r0040, c0010, c0020, c0030, c0035, c0100)})
v2784_mwarning5
{F 18.00.e, r0370, c0010} = {F 09.01, r0050, c0010} + xsum({F 09.01.1, (r0050, c0010, c0020, c0030, c0035, c0100)})
v2785_mwarning5
{F 18.00.e, r0380, c0010} = {F 09.01, r0060, c0010} + xsum({F 09.01.1, (r0060, c0010, c0020, c0030, c0035, c0100)})
v2786_mwarning5
{F 18.00.e, r0390, c0010} = {F 09.01, r0070, c0010} + xsum({F 09.01.1, (r0070, c0010, c0020, c0030, c0035, c0100)})
v2787_mwarning5
{F 18.00.e, r0400, c0010} = {F 09.01, r0080, c0010} + xsum({F 09.01.1, (r0080, c0010, c0020, c0030, c0035, c0100)})
v2788_mwarning5
{F 18.00.e, r0410, c0010} = {F 09.01, r0090, c0010} + xsum({F 09.01.1, (r0090, c0010, c0020, c0030, c0035, c0100)})
v2789_mwarning5
{F 18.00.e, r0420, c0010} = {F 09.01, r0110, c0010} + xsum({F 09.01.1, (r0110, c0010, c0020, c0030, c0035, c0100)})
v2790_mwarning5
{F 18.00.e, r0430, c0010} = {F 09.01, r0120, c0010} + xsum({F 09.01.1, (r0120, c0010, c0020, c0030, c0035, c0100)})
v2791_mwarning5
{F 18.00.e, r0440, c0010} = {F 09.01, r0130, c0010} + xsum({F 09.01.1, (r0130, c0010, c0020, c0030, c0035, c0100)})
v2792_mwarning5
{F 18.00.e, r0450, c0010} = {F 09.01, r0140, c0010} + xsum({F 09.01.1, (r0140, c0010, c0020, c0030, c0035, c0100)})
v2793_mwarning5
{F 18.00.e, r0460, c0010} = {F 09.01, r0150, c0010} + xsum({F 09.01.1, (r0150, c0010, c0020, c0030, c0035, c0100)})
v2794_mwarning5
{F 18.00.e, r0470, c0010} = {F 09.01, r0160, c0010} + xsum({F 09.01.1, (r0160, c0010, c0020, c0030, c0035, c0100)})
v2795_mwarning5
{F 18.00.e, r0480, c0010} = {F 09.01, r0170, c0010} + xsum({F 09.01.1, (r0170, c0010, c0020, c0030, c0035, c0100)})
v2796_mwarning5
{F 18.00.e, r0490, c0010} = {F 09.01, r0190, c0010} + xsum({F 09.01.1, (r0190, c0010, c0020, c0030, c0035, c0100)})
v2797_mwarning5
{F 18.00.e, r0500, c0010} = {F 09.01, r0200, c0010} + xsum({F 09.01.1, (r0200, c0010, c0020, c0030, c0035, c0100)})
v2798_mwarning5
{F 18.00.e, r0510, c0010} = {F 09.01, r0210, c0010} + xsum({F 09.01.1, (r0210, c0010, c0020, c0030, c0035, c0100)})
v2799_mwarning5
{F 18.00.e, r0520, c0010} = {F 09.01, r0220, c0010} + xsum({F 09.01.1, (r0220, c0010, c0020, c0030, c0035, c0100)})
v2800_mwarning5
Added column on POCI
v3018_mwarning5
Added column on POCI
v3019_mwarning5
{F 18.00.e, r0340, c0060} = {F 09.01, r0021, c0010} + xsum({F 09.01.1, (r0021, c0010, c0020, c0030, c0035, c0100)})

+ 41 more: see them lit in the grid of F 09.01.1.

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.