Question ID
2025_7569
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
Annex V Part 2
Paragraph
105, 115
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
Annex V Part 2.105, 115
Type of submitter
Credit institution
Subject matter
Finrep validation between F09.01.1 and F18.00 other commitments given
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 on the question

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. 


 

Submission date
Rejected publishing date
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Status
Rejected question