Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Annex V
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
Validation rule v6053_m

According to the validation rule v6053 {F 01.02, r0220, c0010} = xsum ({F 09.01.1, (r0010, r0090, r0170, c0040, c0050, c0060, c0065, c0110)}) there must be an exact match between Row 220 “Commitments and guarantees given” of F 01.02 'Liabilities” and the sum of the provision on off balance sheet exposures of F 09.01.1. 'Off-Balance sheet exposures”.

Is it correct to assume that such VR would not be applicable if an entity of the Group has provision on off-balance sheet exposures and, at the reference date, falls under IFRS 5 having as a consequence a representation only on row 0290 “Liabilities included in disposal groups classified as held for sale” instead of row 0220 “Commitments and guarantees given” F 01.02 'Liabilities”?

Same phenomenon applies also for validation rule v1385_m: {F 01.02, r0220, c0010} = xsum({F 20.05.b, c0030, (r0010-0030, sNNN)})


Background on the question:

FINREP Annex V does not provide guidelines on similar complex cases, for which an interpretation is needed in order to comply to the normative requirement.

Date of submission:
Published as Final Q&A:
Final Answer:

In accordance with Part 2, paragraphs 102 to 104 of Annex V to Regulation (EU) 2021/451, loan commitments, financial guarantees and other commitments given reported in template F 09.01.1 are the instruments listed in Annex I to Regulation (EU) No 575/2013 (CRR) and they are in the scope of IFRS 9, or IAS 37 or IFRS 4. Therefore, the off-balance sheet exposures that falls under IFRS 5 are reported in row 0290 'Liabilities included in disposal groups classified as held for sale' in template F 01.02 and are not reported in template F 09.01.1. The validation rule v6053_m is correct.

Final Q&A
Answer prepared by:
Answer prepared by the EBA.