Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across related parties and loan commitments (F 31.01, F 09.02, EBA rule v1036_m)

A warning in the financial reporting return (FINREP 9), on templates F 09.02, loan commitments, financial guarantees and other commitments received 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 loan commitments:

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

The result cannot be more than these twelve added up:

  • Other financial corporations, nominal amount (under loan commitments received)
  • Non-financial corporations, nominal amount (under loan commitments received)
  • Credit institutions, nominal amount (under loan commitments received)
  • Households, nominal amount (under loan commitments received)
  • Credit institutions, maximum amount of the guarantee that can be considered
  • Non-financial corporations, maximum amount of the guarantee that can be considered
  • Households, maximum amount of the guarantee that can be considered
  • Other financial corporations, maximum amount of the guarantee that can be considered
  • Credit institutions, nominal amount (under other commitments received)
  • Other financial corporations, nominal amount (under other commitments received)
  • Households, nominal amount (under other commitments received)
  • Non-financial corporations, nominal amount (under other commitments received)

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: Loan commitments, financial guarantees and other commitments received, Subsidiaries and other entities of the same group + F_31.01: Loan commitments, financial guarantees and other commitments received, Associates and joint ventures + F_31.01: Loan commitments, financial guarantees and other commitments received, Key management of the institution or its parent + F_31.01: Loan commitments, financial guarantees and other commitments received, Other related parties + F_31.01: Loan commitments, financial guarantees and other commitments received, Parent and entities with joint control or significance influence <= F_09.02: Loan commitments received, other financial corporations, Nominal amount + F_09.02: Loan commitments received, non-financial corporations, Nominal amount + F_09.02: Loan commitments received, credit institutions, Nominal amount + F_09.02: Loan commitments received, households, Nominal amount + F_09.02: Credit institutions, Maximum amount of the guarantee that can be considered + F_09.02: Non-financial corporations, Maximum amount of the guarantee that can be considered + F_09.02: Households, Maximum amount of the guarantee that can be considered + F_09.02: Other financial corporations, Maximum amount of the guarantee that can be considered + F_09.02: Other Commitments Received, credit institutions, Nominal amount + F_09.02: Other Commitments Received, other financial corporations, Nominal amount + F_09.02: Other Commitments Received, households, Nominal amount + F_09.02: Other Commitments Received, 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 31.01 and F 09.02 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

Loan commitments, financial guarantees and other commitments received (F 09.02)

Rows

  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations
  • 0070Households
  • 0110Credit institutions
  • 0120Other financial corporations
  • 0130Non-financial corporations
  • 0140Households
  • 0180Credit institutions
  • 0190Other financial corporations
  • 0200Non-financial corporations
  • 0210Households

Columns

  • 0010Maximum amount of the guarantee that can be considered
  • 0020Nominal amount

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

Row

  • 0110Loan commitments, financial guarantees and other commitments received

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,r0110,c0020,},{F_31.01,r0110,c0030,},{F_31.01,r0110,c0040,},{F_31.01,r0110,c0050,},{F_31.01,r0110,c0010,}) <= sum({F_09.02,r0050,c0020,},{F_09.02,r0060,c0020,},{F_09.02,r0040,c0020,},{F_09.02,r0070,c0020,}) + sum({F_09.02,r0110,c0010,},{F_09.02,r0130,c0010,},{F_09.02,r0140,c0010,},{F_09.02,r0120,c0010,}) + sum({F_09.02,r0180,c0020,},{F_09.02,r0190,c0020,},{F_09.02,r0210,c0020,},{F_09.02,r0200,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.