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1 min readEBA reporting framework 4.2Updated 10 November 2026

Other commitments given: nominal amount cannot be less than provisions for commitments and guarantees given (EBA rule v12016_m)

A check in the financial reporting return (FINREP 9), on templates F 20.05.a, geographical breakdown of off-balance sheet exposures by residence of the counterparty (a) and F 20.05.b, geographical breakdown of off-balance sheet items subject to credit risk by residence of the counterparty (b).

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The rule in plain words

For other commitments given: nominal amount cannot be less than provisions for commitments and guarantees given.

The template it checks

Geographical breakdown of off-balance sheet exposures by residence of the counterparty (a) (F 20.05.a)

Row

  • 0030Other commitments given

Column

  • 0010Nominal amount

Geographical breakdown of off-balance sheet items subject to credit risk by residence of the counterparty (b) (F 20.05.b)

Row

  • 0030Other commitments given

Column

  • 0030Provisions for commitments and guarantees given
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EBA's formula. Cells are written as {template, row, column, sheet}.

{F_20.05.a,r0030,c0010,} >= {F_20.05.b,r0030,c0030,}

Every FINREP 9 rule, by template

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