Line4

6 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across related parties and off-balance sheet exposures (F 31.01, F 09.01, F 09.01.1, EBA rule v1034_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, F 09.01.1, off-balance sheet exposures : loan commitments, financial guarantees and other commitments given and F 31.01, related parties: amounts payable to and amounts receivable from.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Take these five added up, all for nominal amount of loan commitments:

  • Financial guarantees and other commitments given, parent and entities with joint control or significance influence
  • Financial guarantees and other commitments given, key management of the institution or its parent
  • Financial guarantees and other commitments given, associates and joint ventures
  • Financial guarantees and other commitments given, subsidiaries and other entities of the same group
  • Financial guarantees and other commitments given, other related parties

The result cannot be more than these 72 added up:

  • Credit institutions, nominal amount in F 09.01 (under other commitments given)
  • Other financial corporations, nominal amount in F 09.01 (under other commitments given)
  • Households, nominal amount in F 09.01 (under other commitments given)
  • Households, nominal amount in F 09.01 (under loan commitments given)
  • Non-financial corporations, nominal amount in F 09.01 (under loan commitments given)
  • Non-financial corporations, nominal amount in F 09.01 (under other commitments given)
  • Other financial corporations, nominal amount in F 09.01 (under loan commitments given)
  • Credit institutions, nominal amount in F 09.01 (under financial guarantees given)
  • Non-financial corporations, nominal amount in F 09.01 (under financial guarantees given)
  • Other financial corporations, nominal amount in F 09.01 (under financial guarantees given)
  • Households, nominal amount in F 09.01 (under financial guarantees given)
  • Credit institutions, nominal amount in F 09.01 (under loan commitments given)
  • Non-financial corporations, credit-impaired instruments (Stage 3) (under other commitments given)
  • Households, purchased or originated credit-impaired instruments (under loan commitments given)
  • Credit institutions, purchased or originated credit-impaired instruments (under other commitments given)
  • Other financial corporations, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under financial guarantees given)
  • Non-financial corporations, nominal amount in F 09.01.1 (under other commitments given)
  • Credit institutions, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under financial guarantees given)
  • Non-financial corporations, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under loan commitments given)
  • Non-financial corporations, credit-impaired instruments (Stage 3) (under financial guarantees given)
  • Non-financial corporations, nominal amount in F 09.01.1 (under loan commitments given)
  • Non-financial corporations, purchased or originated credit-impaired instruments (under other commitments given)
  • Households, instruments without significant increase in credit risk since initial recognition (Stage 1) (under loan commitments given)
  • Other financial corporations, purchased or originated credit-impaired instruments (under financial guarantees given)
  • Other financial corporations, nominal amount in F 09.01.1 (under loan commitments given)
  • Credit institutions, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under other commitments given)
  • Households, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under financial guarantees given)
  • Non-financial corporations, instruments without significant increase in credit risk since initial recognition (Stage 1) (under financial guarantees given)
  • Households, purchased or originated credit-impaired instruments (under other commitments given)
  • Other financial corporations, instruments without significant increase in credit risk since initial recognition (Stage 1) (under loan commitments given)
  • Credit institutions, purchased or originated credit-impaired instruments (under loan commitments given)
  • Credit institutions, purchased or originated credit-impaired instruments (under financial guarantees given)
  • Other financial corporations, instruments without significant increase in credit risk since initial recognition (Stage 1) (under financial guarantees given)
  • Credit institutions, instruments without significant increase in credit risk since initial recognition (Stage 1) (under financial guarantees given)
  • Credit institutions, nominal amount in F 09.01.1 (under financial guarantees given)
  • Non-financial corporations, nominal amount in F 09.01.1 (under financial guarantees given)
  • Households, purchased or originated credit-impaired instruments (under financial guarantees given)
  • Other financial corporations, nominal amount in F 09.01.1 (under financial guarantees given)
  • Households, credit-impaired instruments (Stage 3) (under loan commitments given)
  • Households, instruments without significant increase in credit risk since initial recognition (Stage 1) (under financial guarantees given)
  • Other financial corporations, purchased or originated credit-impaired instruments (under other commitments given)
  • Other financial corporations, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under other commitments given)
  • Credit institutions, nominal amount in F 09.01.1 (under loan commitments given)
  • Non-financial corporations, instruments without significant increase in credit risk since initial recognition (Stage 1) (under other commitments given)
  • Non-financial corporations, purchased or originated credit-impaired instruments (under financial guarantees given)
  • Households, nominal amount in F 09.01.1 (under financial guarantees given)
  • Households, credit-impaired instruments (Stage 3) (under other commitments given)
  • Households, nominal amount in F 09.01.1 (under loan commitments given)
  • Households, credit-impaired instruments (Stage 3) (under financial guarantees given)
  • Non-financial corporations, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under other commitments given)
  • Credit institutions, instruments without significant increase in credit risk since initial recognition (Stage 1) (under other commitments given)
  • Credit institutions, credit-impaired instruments (Stage 3) (under loan commitments given)
  • Other financial corporations, credit-impaired instruments (Stage 3) (under financial guarantees given)
  • Non-financial corporations, credit-impaired instruments (Stage 3) (under loan commitments given)
  • Other financial corporations, instruments without significant increase in credit risk since initial recognition (Stage 1) (under other commitments given)
  • Other financial corporations, credit-impaired instruments (Stage 3) (under loan commitments given)
  • Other financial corporations, nominal amount in F 09.01.1 (under other commitments given)
  • Other financial corporations, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under loan commitments given)
  • Non-financial corporations, purchased or originated credit-impaired instruments (under loan commitments given)
  • Other financial corporations, purchased or originated credit-impaired instruments (under loan commitments given)
  • Non-financial corporations, instruments without significant increase in credit risk since initial recognition (Stage 1) (under loan commitments given)
  • Credit institutions, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under loan commitments given)
  • Non-financial corporations, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under financial guarantees given)
  • Credit institutions, credit-impaired instruments (Stage 3) (under other commitments given)
  • Credit institutions, nominal amount in F 09.01.1 (under other commitments given)
  • Credit institutions, credit-impaired instruments (Stage 3) (under financial guarantees given)
  • Households, nominal amount in F 09.01.1 (under other commitments given)
  • Other financial corporations, credit-impaired instruments (Stage 3) (under other commitments given)
  • Households, instruments without significant increase in credit risk since initial recognition (Stage 1) (under other commitments given)
  • Households, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under loan commitments given)
  • Households, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) (under other commitments given)
  • Credit institutions, instruments without significant increase in credit risk since initial recognition (Stage 1) (under loan commitments given)

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

How the Line4 Check report words itShow

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

F_31.01: Nominal amount of loan commitments, financial guarantees and other commitments given, Parent and entities with joint control or significance influence + F_31.01: Nominal amount of loan commitments, financial guarantees and other commitments given, Key management of the institution or its parent + F_31.01: Nominal amount of loan commitments, financial guarantees and other commitments given, Associates and joint ventures + F_31.01: Nominal amount of loan commitments, financial guarantees and other commitments given, Subsidiaries and other entities of the same group + F_31.01: Nominal amount of loan commitments, financial guarantees and other commitments given, Other related parties <= F_09.01: Other Commitments given, credit institutions, Nominal amount + F_09.01: Other Commitments given, other financial corporations, Nominal amount + F_09.01: Other Commitments given, households, Nominal amount + F_09.01: Loan commitments given, households, Nominal amount + F_09.01: Loan commitments given, non-financial corporations, Nominal amount + F_09.01: Other Commitments given, non-financial corporations, Nominal amount + F_09.01: Loan commitments given, other financial corporations, Nominal amount + F_09.01: Financial guarantees given, credit institutions, Nominal amount + F_09.01: Financial guarantees given, non-financial corporations, Nominal amount + F_09.01: Financial guarantees given, other financial corporations, Nominal amount + F_09.01: Financial guarantees given, households, Nominal amount + F_09.01: Loan commitments given, credit institutions, Nominal amount + F_09.01.1: Other Commitments given, non-financial corporations, Credit-impaired instruments (Stage 3) + F_09.01.1: Loan commitments given, households, Purchased or originated credit-impaired instruments + F_09.01.1: Other Commitments given, credit institutions, Purchased or originated credit-impaired instruments + F_09.01.1: Financial guarantees given, other financial corporations, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Other Commitments given, non-financial corporations, Nominal amount + F_09.01.1: Financial guarantees given, credit institutions, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Loan commitments given, non-financial corporations, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Financial guarantees given, non-financial corporations, Credit-impaired instruments (Stage 3) + F_09.01.1: Loan commitments given, non-financial corporations, Nominal amount + F_09.01.1: Other Commitments given, non-financial corporations, Purchased or originated credit-impaired instruments + F_09.01.1: Loan commitments given, households, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Financial guarantees given, other financial corporations, Purchased or originated credit-impaired instruments + F_09.01.1: Loan commitments given, other financial corporations, Nominal amount + F_09.01.1: Other Commitments given, credit institutions, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Financial guarantees given, households, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Financial guarantees given, non-financial corporations, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Other Commitments given, households, Purchased or originated credit-impaired instruments + F_09.01.1: Loan commitments given, other financial corporations, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Loan commitments given, credit institutions, Purchased or originated credit-impaired instruments + F_09.01.1: Financial guarantees given, credit institutions, Purchased or originated credit-impaired instruments + F_09.01.1: Financial guarantees given, other financial corporations, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Financial guarantees given, credit institutions, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Financial guarantees given, credit institutions, Nominal amount + F_09.01.1: Financial guarantees given, non-financial corporations, Nominal amount + F_09.01.1: Financial guarantees given, households, Purchased or originated credit-impaired instruments + F_09.01.1: Financial guarantees given, other financial corporations, Nominal amount + F_09.01.1: Loan commitments given, households, Credit-impaired instruments (Stage 3) + F_09.01.1: Financial guarantees given, households, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Other Commitments given, other financial corporations, Purchased or originated credit-impaired instruments + F_09.01.1: Other Commitments given, other financial corporations, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Loan commitments given, credit institutions, Nominal amount + F_09.01.1: Other Commitments given, non-financial corporations, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Financial guarantees given, non-financial corporations, Purchased or originated credit-impaired instruments + F_09.01.1: Financial guarantees given, households, Nominal amount + F_09.01.1: Other Commitments given, households, Credit-impaired instruments (Stage 3) + F_09.01.1: Loan commitments given, households, Nominal amount + F_09.01.1: Financial guarantees given, households, Credit-impaired instruments (Stage 3) + F_09.01.1: Other Commitments given, non-financial corporations, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Other Commitments given, credit institutions, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Loan commitments given, credit institutions, Credit-impaired instruments (Stage 3) + F_09.01.1: Financial guarantees given, other financial corporations, Credit-impaired instruments (Stage 3) + F_09.01.1: Loan commitments given, non-financial corporations, Credit-impaired instruments (Stage 3) + F_09.01.1: Other Commitments given, other financial corporations, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Loan commitments given, other financial corporations, Credit-impaired instruments (Stage 3) + F_09.01.1: Other Commitments given, other financial corporations, Nominal amount + F_09.01.1: Loan commitments given, other financial corporations, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Loan commitments given, non-financial corporations, Purchased or originated credit-impaired instruments + F_09.01.1: Loan commitments given, other financial corporations, Purchased or originated credit-impaired instruments + F_09.01.1: Loan commitments given, non-financial corporations, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Loan commitments given, credit institutions, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Financial guarantees given, non-financial corporations, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Other Commitments given, credit institutions, Credit-impaired instruments (Stage 3) + F_09.01.1: Other Commitments given, credit institutions, Nominal amount + F_09.01.1: Financial guarantees given, credit institutions, Credit-impaired instruments (Stage 3) + F_09.01.1: Other Commitments given, households, Nominal amount + F_09.01.1: Other Commitments given, other financial corporations, Credit-impaired instruments (Stage 3) + F_09.01.1: Other Commitments given, households, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Loan commitments given, households, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Other Commitments given, households, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Loan commitments given, credit institutions, Instruments without significant increase in credit risk since initial recognition (Stage 1)

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 31.01 and F 09.01 or F 09.01.1 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

  • 0050Credit institutions
  • 0060Other financial corporations
  • 0070Non-financial corporations
  • 0080Households
  • 0130Credit institutions
  • 0140Other financial corporations
  • 0150Non-financial corporations
  • 0160Households
  • 0210Credit institutions
  • 0220Other financial corporations
  • 0230Non-financial corporations
  • 0240Households

Column

  • 0010Nominal amount

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

Rows

  • 0050Credit institutions
  • 0060Other financial corporations
  • 0070Non-financial corporations
  • 0080Households
  • 0130Credit institutions
  • 0140Other financial corporations
  • 0150Non-financial corporations
  • 0160Households
  • 0210Credit institutions
  • 0220Other financial corporations
  • 0230Non-financial corporations
  • 0240Households

Columns

  • 0010Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • 0020Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • 0030Credit-impaired instruments (Stage 3)
  • 0035Purchased or originated credit-impaired instruments
  • 0100Nominal amount

Related parties: amounts payable to and amounts receivable from (F 31.01)

Row

  • 0090Nominal amount of loan commitments, financial guarantees and other commitments given

Columns

  • 0010Parent and entities with joint control or significance influence
  • 0020Subsidiaries and other entities of the same group
  • 0030Associates and joint ventures
  • 0040Key management of the institution or its parent
  • 0050Other related parties
Show the rule as writtenShow

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

sum({F_31.01,r0090,c0010,},{F_31.01,r0090,c0040,},{F_31.01,r0090,c0030,},{F_31.01,r0090,c0020,},{F_31.01,r0090,c0050,}) <= sum({F_09.01,r0210,c0010,},{F_09.01,r0220,c0010,},{F_09.01,r0240,c0010,},{F_09.01,r0080,c0010,},{F_09.01,r0070,c0010,},{F_09.01,r0230,c0010,},{F_09.01,r0060,c0010,},{F_09.01,r0130,c0010,},{F_09.01,r0150,c0010,},{F_09.01,r0140,c0010,},{F_09.01,r0160,c0010,},{F_09.01,r0050,c0010,}) + sum({F_09.01.1,r0230,c0030,},{F_09.01.1,r0080,c0035,},{F_09.01.1,r0210,c0035,},{F_09.01.1,r0140,c0020,},{F_09.01.1,r0230,c0100,},{F_09.01.1,r0130,c0020,},{F_09.01.1,r0070,c0020,},{F_09.01.1,r0150,c0030,},{F_09.01.1,r0070,c0100,},{F_09.01.1,r0230,c0035,},{F_09.01.1,r0080,c0010,},{F_09.01.1,r0140,c0035,},{F_09.01.1,r0060,c0100,},{F_09.01.1,r0210,c0020,},{F_09.01.1,r0160,c0020,},{F_09.01.1,r0150,c0010,},{F_09.01.1,r0240,c0035,},{F_09.01.1,r0060,c0010,},{F_09.01.1,r0050,c0035,},{F_09.01.1,r0130,c0035,},{F_09.01.1,r0140,c0010,},{F_09.01.1,r0130,c0010,},{F_09.01.1,r0130,c0100,},{F_09.01.1,r0150,c0100,},{F_09.01.1,r0160,c0035,},{F_09.01.1,r0140,c0100,},{F_09.01.1,r0080,c0030,},{F_09.01.1,r0160,c0010,},{F_09.01.1,r0220,c0035,},{F_09.01.1,r0220,c0020,},{F_09.01.1,r0050,c0100,},{F_09.01.1,r0230,c0010,},{F_09.01.1,r0150,c0035,},{F_09.01.1,r0160,c0100,},{F_09.01.1,r0240,c0030,},{F_09.01.1,r0080,c0100,},{F_09.01.1,r0160,c0030,},{F_09.01.1,r0230,c0020,},{F_09.01.1,r0210,c0010,},{F_09.01.1,r0050,c0030,},{F_09.01.1,r0140,c0030,},{F_09.01.1,r0070,c0030,},{F_09.01.1,r0220,c0010,},{F_09.01.1,r0060,c0030,},{F_09.01.1,r0220,c0100,},{F_09.01.1,r0060,c0020,},{F_09.01.1,r0070,c0035,},{F_09.01.1,r0060,c0035,},{F_09.01.1,r0070,c0010,},{F_09.01.1,r0050,c0020,},{F_09.01.1,r0150,c0020,},{F_09.01.1,r0210,c0030,},{F_09.01.1,r0210,c0100,},{F_09.01.1,r0130,c0030,},{F_09.01.1,r0240,c0100,},{F_09.01.1,r0220,c0030,},{F_09.01.1,r0240,c0010,},{F_09.01.1,r0080,c0020,},{F_09.01.1,r0240,c0020,},{F_09.01.1,r0050,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.