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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across breakdown of interests in unconsolidated structured entities and off-balance sheet exposures (F 30.02, F 09.01, EBA rule v1015_m)

A warning in the financial reporting return (FINREP 9), on templates F 09.01, off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given and F 30.02, breakdown of interests in unconsolidated structured entities by nature of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Take these three added up, all for off-balance sheet exposures given by the reporting institution:

  • Asset management
  • Other activities
  • Securitisation special purpose entities

The result cannot be more than these six added up:

  • Other financial corporations, nominal amount (under other commitments given)
  • Non-financial corporations, nominal amount (under loan commitments given)
  • Other financial corporations, nominal amount (under loan commitments given)
  • Other financial corporations, nominal amount (under financial guarantees given)
  • Non-financial corporations, nominal amount (under financial guarantees given)
  • Non-financial corporations, nominal amount (under other commitments given)

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_30.02: Off-balance sheet exposures given by the reporting institution, Asset management + F_30.02: Off-balance sheet exposures given by the reporting institution, Other activities + F_30.02: Off-balance sheet exposures given by the reporting institution, Securitisation Special Purpose Entities <= F_09.01: Other Commitments given, other financial corporations, Nominal amount + F_09.01: Loan commitments given, non-financial corporations, Nominal amount + F_09.01: Loan commitments given, other financial corporations, Nominal amount + F_09.01: Financial guarantees given, other financial corporations, Nominal amount + F_09.01: Financial guarantees given, non-financial corporations, Nominal amount + F_09.01: Other Commitments given, non-financial corporations, Nominal amount

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 30.02 and F 09.01 as reported.
  5. 05This 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 under national GAAP: loan commitments, financial guarantees and other commitments given (F 09.01)

Rows

  • 0060Other financial corporations
  • 0070Non-financial corporations
  • 0140Other financial corporations
  • 0150Non-financial corporations
  • 0220Other financial corporations
  • 0230Non-financial corporations

Column

  • 0010Nominal amount

Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)

Row

  • 0120Off-balance sheet exposures given by the reporting institution

Columns

  • 0010Securitisation Special Purpose Entities
  • 0020Asset management
  • 0030Other activities
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_30.02,r0120,c0020,},{F_30.02,r0120,c0030,},{F_30.02,r0120,c0010,}) <= sum({F_09.01,r0220,c0010,},{F_09.01,r0070,c0010,},{F_09.01,r0060,c0010,},{F_09.01,r0140,c0010,},{F_09.01,r0150,c0010,},{F_09.01,r0230,c0010,})

Every FINREP 9 rule, by template

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