v6053_m

warningactivecross-template · F 01.02 ↔ F 09.01.116 cells · general rule

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_01.02, r0220, c0010} = sum ({tF_09.01.1, (r0010, r0090, r0170), (c0040, c0050, c0060, c0065, c0110)})

EBA description Added column on POCI

Precondition p_264 (its meaning is not in the data yet)

Cells involved

F 01.02 Balance Sheet Statement [Statement of Financial Position]: Liabilities

Open template →

	c0010Carrying amount
0220Provisions › Commitments and guarantees given	in rule

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)	c0050Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)	c0060Credit-impaired instruments (Stage 3)	c0065Purchased or originated credit-impaired instruments	c0110Provision
0010Loan commitments given	in rule	in rule	in rule	in rule	in rule
0090Financial guarantees given	in rule	in rule	in rule	in rule	in rule
0170Other Commitments given	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

v6053_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 16822 · official

Regulation20

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.02 c0010
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 2 §11 F 01.02 r0220
Under IFRS, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or whether they are treated as insurance contracts under IFRS 4. Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as ‘other financial liabilities’ in accordance with paragraph 40 of Part 1 of this Annex. Under national GAAP based on BAD, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees.
Annex V Part 2 §106 F 09.01.1 c0040, c0050, c0060, c0065, 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 c0040, c0050, c0060, c0065
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, c0050, c0060, c0065
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, c0065
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.

Show all (7)

Annex V Part 2 §111 F 09.01.1 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.

Other acts

IFRS 9.4.2.1(c)IFRS 9.4.2.1(d)IFRS 9.5.5 IFRS 9.B2.5 IAS 37IFRS 4 · not in the textIFRS 9.2.1(e)IFRS 9.2.1(g)IFRS 9.4.2(c)IFRS 7.35H(a)IFRS 7.35H(b)(i)IFRS 7.35H(b)(ii)IFRS 7.35M

Controls21

21 other rules use at least one of these cells.

Other rules on the same cells

v5679_swarning12
with {tF_09.01.1, r*, default: null, interval: false}: {(c0010, c0020, c0030, c0035, c0040, c0050, c0060, c0100, c0110)} >= 0
v5184_mwarning5
Added column on POCI
v5191_mwarning5
{F 18.00.b, r0410, c0130} = xsum({F 09.01.1, (r0090, c0040, c0050, c0060, c0065, c0110)})
v5198_mwarning5
{F 18.00.b, r0480, c0130} = xsum({F 09.01.1, (r0170, c0040, c0050, c0060, c0065, c0110)})
v09612_mwarning3
{F 12.01.b, r0565, c0100} = sum({F 09.01.1, (r0010, r0090, r0170), c0065})
v6047_mwarning3
{F 12.01.b, r0530, c0100} = sum({F 09.01.1, (r0010, r0090, r0170), c0040})
v6048_mwarning3
{F 12.01.b, r0540, c0100} = sum({F 09.01.1, (r0010, r0090, r0170), c0050})
v6049_mwarning3
{F 12.01.b, r0560, c0100} = sum({F 09.01.1, (r0010, r0090, r0170), c0060})
v3898_serror1
with {tF_01.02, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0061, r0062, r0063, r0064, r0065, r0066, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0141, r0142, r0143, r0144, r0150, r0170, r0175, r0180, r0190, r0200, r0210, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0295, r0300)} >= 0
v09617_mwarning1
sum({F 18.00.b, r0340, (c0143, c0952)}) = {F 09.01.1, r0010, c0065}
v09618_mwarning1
sum({F 18.00.b, r0410, (c0143, c0952)}) = {F 09.01.1, r0090, c0065}
v09619_mwarning1
sum({F 18.00.b, r0480, (c0143, c0952)}) = {F 09.01.1, r0170, c0065}
v1385_mwarning1
{F 01.02, r0220, c0010} = xsum({F 20.05.b, c0030, (r0010-0030, sNNN)})
v4210_mwarning1
{r0170} = +{r0175} + {r0180} + {r0190} + {r0200} + {r0210} + {r0220} + {r0230}
v7319_mwarning1
{F 01.02, r0220, c0010} = sum({F 09.01, c0020, (r0010, r0090, r0170)})
v7847_mwarning1
sum({F 18.00.b, r0340, (c0142, c0950)}) = {F 09.01.1, r0010, c0050}
v7848_mwarning1
sum({F 18.00.b, r0410, (c0142, c0950)}) = {F 09.01.1, r0090, c0050}
v7849_mwarning1
sum({F 18.00.b, r0480, (c0142, c0950)}) = {F 09.01.1, r0170, c0050}
v8144_mwarning1
{F 18.00.b, r0340, c0951} = {F 09.01.1, r0010, c0060}
v8145_mwarning1
{F 18.00.b, r0410, c0951} = {F 09.01.1, r0090, c0060}
v8146_mwarning1
{F 18.00.b, r0480, c0951} = {F 09.01.1, r0170, c0060}

Interpretation1

2022_6353

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.