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 17285 · official
Regulation14
From the rows and columns of the cells involved.
Annex V Part 1 §44 F 20.05 r0010, r0020, r0030
The immediate counterparties in the following transactions shall be:
(a) for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables;
(b) for debt securities (including securitisation instruments) and equity instruments, the issuer of the securities;
(c) for deposits, the depositor;
(d) for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement;
(e) for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives, the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs;
(f) for financial guarantees given, the counterparty shall be the direct counterparty of the underlying guaranteed debt instrument;
(g) for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution;
(h) for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Annex V Part 2 §102 F 20.05 r0010, r0020, r0030
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9.1, 9.1.1 and 9.2, all off-balance sheet exposures listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Annex V Part 2 §103 F 20.05 r0010, r0020, r0030
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Annex V Part 2 §104 F 20.05 r0010, r0020, r0030
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §105 F 20.05 r0010, r0020, r0030
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met:
(a) they are subject to impairment requirements of IFRS 9;
(b) they are designated at fair value through profit or loss under IFRS 9;
(c) they are within the scope of IAS 37 or IFRS 4.
Annex V Part 2 §113 F 20.05 r0010
‘Loan commitments’ shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as ‘Loan commitments’:
(a) ‘Forward deposits’;
(b) ‘Undrawn credit facilities’, which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
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Annex V Part 2 §114 F 20.05 r0020
‘Financial guarantees’ shall be contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument, including guarantees provided for other financial guarantees. Under IFRS, those contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A. The following items of Annex I to CRR shall be classified as ‘financial guarantees’:
(a) ‘Guarantees having the character of credit substitute’;
(b) ‘Credit derivatives’ that meet the definition of financial guarantee;
(c) ‘Irrevocable standby letters of credit having the character of credit substitutes’.
Annex V Part 2 §115 F 20.05 r0030
‘Other commitments’ shall include the following items of Annex I to CRR:
(a) ‘Unpaid portion of partly-paid shares and securities’;
(b) ‘Documentary credits issued or confirmed’;
(c) ‘Trade finance off-balance sheet items’;
(d) ‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’;
(e) ‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’;
(f) ‘Shipping guarantees, customs and tax bonds’;
(g) ‘Note issuance facilities’ (NIFs) and ‘Revolving underwritings facilities’ (RUFs);
(h) ‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ where the terms and conditions are not pre-specified;
(i) ‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’;
(j) ‘Undrawn credit facilities for tender and performance guarantees’;
(k) ‘Other off-balance sheet items’ in Annex I to CRR.
Annex V Part 2 §116 F 20.05 r0010, r0020, r0030
Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures:
(a) ‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IFRS 9;
(b) ‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘trade receivables’ on the balance sheet;
(c) ‘Endorsements on bills’ that do not meet the criteria for derecognition under IFRS 9;
(d) ‘Transactions with recourse’ that do not meet the criteria for derecognition under IFRS 9;
(e) ‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IFRS 9;
(f) ‘Asset sale and repurchase agreements as referred to in paragraphs 3 and 5 of Article 12 of Directive 86/635/EEC’. In those contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, those contracts meet the definition of derivatives in Appendix A to IFRS 9.
Annex V Part 2 §237 F 20.05 c0026
The following exposures shall be identified in separate columns:
(a) exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3) which does not include purchased or originated credit impaired assets, shall be reported; under national GAAP, the amount of impaired assets shall be reported;
(b) exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR;
(c) under IFRS, assets with significant increase in credit risk since initial recognition, but not credit-impaired (Stage 2) which do not include purchased or originated credit impaired assets;
(d) under IFRS, for performing exposures, assets without significant increase in credit risk since initial recognition (Stage 1);
(e) exposures which are considered as purchased or originated financial assets that are credit-impaired at initial recognition in accordance with IFRS 9 Appendix A, including any off-balance sheet exposures that are deemed credit-impaired upon their initial recognition;
(f) for performing exposures, the amount of accumulated impairment for exposures past due by more than 30 days.
Annex V Part 2 §275 F 20.05 c0025
In template 20.4 for debt instruments, ‘gross carrying amount’, as determined in accordance with paragraph 34 of Part 1 of this Annex, shall be reported. For derivatives and equity instruments, the amount to be reported shall be the carrying amount. In column ‘Of which: Non-performing’ debt instruments, as determined in accordance with paragraphs 213 to 239 or 260of this Part shall be reported. Debt forbearance shall comprise all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 268of this Part, are extended.
Other acts
CRR Annex IIFRS 4 · not in the textCRR art 178
Controls8
8 other rules use at least one of these cells.
Other rules on the same cells
v3965_swarning6
with {tF_20.05.a, r*, default: null, interval: false}: {(c0010, c0025, c0026)} >= 0
v3139_mwarning3
{c0025} <= {c0010}
v3081_mwarning1
The sum, over all countries of residence of counterparties, of figures given on F 20.05 for the geographical breakdown by residence of the counterparty of loan commitments given on non-performing loans (off-balance sheet items subject to credit risk) should be equal to the figure given on F 18.00 for "OFF-BALANCE SHEET EXPOSURES:Loan commitments given" on non-performing exposures
v3082_mwarning1
sum({F 20.05.a, r0020, c0025, (sNNN)}) = {F 18.00.e, r0410, c0060}
v3083_mwarning1
sum({F 20.05.a, r0030, c0025, (sNNN)}) = {F 18.00.e, r0480, c0060}
v7838_mwarning1
sum({F 20.05.a, r0010, c0026, (sNNN)}) = {F 18.00.e, r0340, c0110}
v7839_mwarning1
sum({F 20.05.a, r0020, c0026, (sNNN)}) = {F 18.00.e, r0410, c0110}
v7840_mwarning1
sum({F 20.05.a, r0030, c0026, (sNNN)}) = {F 18.00.e, r0480, 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.