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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Nominal amount of off-balance sheet commitments under IFRS 9 impairment: financial guarantees given, purchased or originated credit-impaired instruments must equal the sum of its two parts (EBA rule v09621_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 18.00.e, information on performing and non-performing exposures (V).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For financial guarantees given: purchased or originated credit-impaired instruments must equal purchased or originated credit-impaired financial assets, performing plus purchased or originated credit-impaired financial assets, non-performing.

How the Line4 Check report words itShow

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

F_18.00.E: Financial guarantees given, Performing, of which: purchased or originated credit-impaired financial assets + F_18.00.E: Financial guarantees given, Non-performing, of which: purchased or originated credit-impaired financial assets = F_09.01.1: Financial guarantees 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 18.00 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)

Row

  • 0090Financial guarantees given

Column

  • 0035Purchased or originated credit-impaired instruments

Information on performing and non-performing exposures (V) (F 18.00.e)

Row

  • 0410Financial guarantees given

Columns

  • 0058Of which: purchased or originated credit-impaired financial assets
  • 0900Of which: purchased or originated credit-impaired financial assets

A worked example

The first of its checks, with simple numbers.

Illustrative values
Financial guarantees given, purchased or originated credit-impaired financial assets, performing1,200
Financial guarantees given, purchased or originated credit-impaired financial assets, non-performing800
Together2,000
What the rule then expects

Financial guarantees given, purchased or originated credit-impaired instruments must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

sum({F_18.00.e,r0410,c0058,},{F_18.00.e,r0410,c0900,}) = {F_09.01.1,r0090,c0035,}

Every FINREP 9 rule, by template

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