v5680_s

warningactivewithin F 09.01.16 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_09.01.1, c0120, default: null, interval: false}: {(r0010, r0021, r0090, r0101, r0170, r0181)} >= 0

EBA description with {tF_09.01.1, c0120, default: null, interval: false}: {(r0010, r0021, r0090, r0101, r0170, r0181)} >= 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 →

	c0120Nominal amount
0010Loan commitments given	in rule
0021Loan commitments given › of which: non-performing	in rule
0090Financial guarantees given	in rule
0101Financial guarantees given › of which: non-performing	in rule
0170Other Commitments given	in rule
0181Other Commitments given › of which: non-performing	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

v5680_s

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 14646 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 2 §110 F 09.01.1 c0120
Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance with IFRS 9, institutions shall report in template 9.1.1 the nominal amount and accumulated negative changes in fair value due to credit risk of those financial guarantees and commitments in dedicated columns. ‘Accumulated negative changes in fair value due to credit risk’ shall be reported applying the criteria of paragraph 69of this Part.
Annex V Part 2 §118 F 09.01.1 c0120
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 9.2.3(a)IFRS 9.B2.5

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v5363_mwarning2
{r0010} >= {r0021}
v5364_mwarning2
{r0090} >= {r0101}
v5365_mwarning2
{r0170} >= {r0181}

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.