v6047_m

warningactivecross-template · F 09.01.1 ↔ F 12.014 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_12.01.b, r0530, c0100} = sum ({tF_09.01.1, (r0010, r0090, r0170), c0040})

EBA description {F 12.01.b, r0530, c0100} = sum({F 09.01.1, (r0010, r0090, r0170), c0040})

Precondition p_339 (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 →

	c0040Instruments without significant increase in credit risk since initial recognition (Stage 1)
0010Loan commitments given	in rule
0090Financial guarantees given	in rule
0170Other Commitments given	in rule

F 12.01 Movements in allowances and provisions for credit losses

Open template →

	c0100Closing balance
0530Total provisions on commitments and financial guarantees given › Commitments and financial guarantees given (Stage 1)	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

v6047_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16820 · official

Regulation13

From the rows and columns of the cells involved.

Annex V Part 2 §106 F 09.01.1 c0040
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 c0040
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 c0040
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
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 §157 F 12.01 r0530
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages and separately for purchased or originated credit-impaired exposures. Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part. Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43. Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item ‘Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net’ in accordance with paragraph 50 of this Part.

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 7.35H(a)IFRS 9.2.1|(g)IFRS 9.2.3(c)

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v5679_swarning3
with {tF_09.01.1, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0035, c0040, c0050, c0060, c0100, c0110)} >= 0
v6053_mwarning3
Added column on POCI
v5052_merror1
{r0570} = {r0530} + {r0540} + {r0560} + {r0565}
v23155_swarning1
with {tF_12.01.b, r*, default: null, interval: false}: {(c0010, c0100)} >= 0
v5184_mwarning1
Added column on POCI
v5191_mwarning1
{F 18.00.b, r0410, c0130} = xsum({F 09.01.1, (r0090, c0040, c0050, c0060, c0065, c0110)})
v5198_mwarning1
{F 18.00.b, r0480, c0130} = xsum({F 09.01.1, (r0170, c0040, c0050, c0060, c0065, c0110)})

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.