Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Financial guarantees given must equal the sum of its six parts (F 09.01, EBA rule v0835_m)

A blocking check in the financial reporting return (FINREP 9), on template F 09.01, off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial guarantees given must equal these six added up:

  • Central banks
  • General governments
  • Credit institutions
  • Other financial corporations
  • Non-financial corporations
  • Households

EBA checks it for two columns: nominal amount and provisions. That makes two checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Nominal amount: Financial guarantees given = Central banks + General governments + Credit institutions + Other financial corporations + Non-financial corporations + Households

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 09.01 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given (F 09.01)

Rows

  • 0090Financial guarantees given
  • 0110Central banks
  • 0120General governments
  • 0130Credit institutions
  • 0140Other financial corporations
  • 0150Non-financial corporations
  • 0160Households

Columns

  • 0010Nominal amount
  • 0020Provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central banks1,200
General governments800
Credit institutions450
Other financial corporations300
Non-financial corporations150
Households100
Together3,000
What the rule then expects

Financial guarantees given must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_09.01,r0090,c0010,} = {F_09.01,r0110,c0010,} + {F_09.01,r0120,c0010,} + {F_09.01,r0130,c0010,} + {F_09.01,r0140,c0010,} + {F_09.01,r0150,c0010,} + {F_09.01,r0160,c0010,}

The next one:

{F_09.01,r0090,c0020,} = {F_09.01,r0110,c0020,} + {F_09.01,r0120,c0020,} + {F_09.01,r0130,c0020,} + {F_09.01,r0140,c0020,} + {F_09.01,r0150,c0020,} + {F_09.01,r0160,c0020,}

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.