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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Commitments and financial guarantees given (Purchased or originated credit-impaired), closing balance must equal the sum of its three parts (EBA rule v09612_m)

A warning in the financial reporting return (FINREP 9), on templates F 09.01.1, off-balance sheet exposures : loan commitments, financial guarantees and other commitments given and F 12.01.b, movements in allowances and provisions for credit losses (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Commitments and financial guarantees given (Purchased or originated credit-impaired), closing balance must equal these three added up:

  • Other commitments given, purchased or originated credit-impaired instruments
  • Financial guarantees given, purchased or originated credit-impaired instruments
  • Loan commitments given, purchased or originated credit-impaired instruments
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_12.01.B: Commitments and financial guarantees given (Purchased or originated credit-impaired), Closing balance = F_09.01.1: Other Commitments given, Purchased or originated credit-impaired instruments + F_09.01.1: Financial guarantees given, Purchased or originated credit-impaired instruments + F_09.01.1: Loan commitments given, Purchased or originated credit-impaired instruments

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 12.01 and F 09.01.1 as reported.
  6. 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given (F 09.01.1)

Rows

  • 0010Loan commitments given
  • 0090Financial guarantees given
  • 0170Other Commitments given

Column

  • 0065Purchased or originated credit-impaired instruments

Movements in allowances and provisions for credit losses (II) (F 12.01.b)

Row

  • 0565Commitments and financial guarantees given (Purchased or originated credit-impaired)

Column

  • 0100Closing balance

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other commitments given, purchased or originated credit-impaired instruments1,200
Financial guarantees given, purchased or originated credit-impaired instruments800
Loan commitments given, purchased or originated credit-impaired instruments450
Together2,450
What the rule then expects

Commitments and financial guarantees given (Purchased or originated credit-impaired), closing balance must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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. Cells are written as {template, row, column, sheet}.

{F_12.01.b,r0565,c0100,} = sum({F_09.01.1,r0170,c0065,},{F_09.01.1,r0090,c0065,},{F_09.01.1,r0010,c0065,})

Every FINREP 9 rule, by template

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