EBA · 2025_7569 Rejected question

Finrep validation between F09.01.1 and F18.00 other commitments given

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Annex V Part 2, para. 105, 115
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2025-09-01
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Question

If we have undrawn credit facilities that based on CRR Annex I are reported under Other commitments given in F18.00 r0480 c0010, but they do not meet any of the conditions described in Annex V Part 2.105 (a-c) to be reported in F09.01.1, we cannot report them on F09.01.1 but in F18.00 only.  Validation errors  v2795_m: [F 18.00.e, F 09.01.1] {F 18.00.e, r0480, c0010} = {F 09.01, r0170, c0010} + xsum({F 09.01.1, (r0170, c0010, c0020, c0030, c0035, c0100)}) and v2797_m: [F 18.00.e, F 09.01.1] {F 18.00.e, r0500, c0010} = {F 09.01, r0200, c0010} + xsum({F 09.01.1, (r0200, c0010, c0020, c0030, c0035, c0100)})  require that Other commitments given match in both these tables. What if the conditions mentioned in Annex V Part2.105 are not met for the other commitments given in F18.00?

Background

Annex V on Loan commitments, financial guarantees and other commitments: 105.    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.
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Original source: European Banking Authority, Q&A ID 2025_7569

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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