v7319_m

warningactivecross-template · F 01.02 ↔ F 09.014 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_01.02, r0220, c0010} = sum ({tF_09.01, (r0010, r0090, r0170), c0020})

EBA description {F 01.02, r0220, c0010} = sum({F 09.01, c0020, (r0010, r0090, r0170)})

Precondition p_263 (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 Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given

Open template →

	c0020Provisions
0010Loan commitments given	in rule
0090Financial guarantees given	in rule
0170Other Commitments given	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

v7319_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 16956 · official

Regulation8

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.

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 text

Controls10

10 other rules use at least one of these cells.

Other rules on the same cells

v3927_serror3
with {tF_09.01, default: null, interval: false}: {r*, c*} >= 0
v0835_merror1
{r0090} = {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160}
v0837_merror1
{r0170} = {r0190} + {r0200} + {r0210} + {r0220} + {r0230} + {r0240}
v3133_merror1
{r0021} <= {r0010}
v3134_merror1
{r0101} <= {r0090}
v3135_merror1
{r0181} <= {r0170}
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
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}
v6053_mwarning1
Added column on POCI

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.