Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

A balancing check across provisions and geographical breakdown of off-balance sheet items subject to credit risk (F 43.00, F 20.05.b, EBA rule v1386_m)

A check in the financial reporting return (FINREP 9), on templates F 20.05.b, geographical breakdown of off-balance sheet items subject to credit risk by residence of the counterparty (b) and F 43.00, provisions.

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Closing balance [carrying amount at the end of the period], commitments and guarantees given under national GAAP plus closing balance [carrying amount at the end of the period], other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 must equal these three added up:

  • Loan commitments given, provisions for commitments and guarantees given
  • Financial guarantees given, provisions for commitments and guarantees given
  • Other commitments given, provisions for commitments and guarantees 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.

The template it checks

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

Rows

  • 0010Loan commitments given
  • 0020Financial guarantees given
  • 0030Other commitments given

Column

  • 0030Provisions for commitments and guarantees given

Provisions (F 43.00)

Row

  • 0070Closing balance [carrying amount at the end of the period]

Columns

  • 0050Commitments and guarantees given under national GAAP
  • 0055Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4
Show the rule as writtenShow

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

{F_43.00,r0070,c0050,} + {F_43.00,r0070,c0055,} = sum({F_20.05.b,r0010,c0030,},{F_20.05.b,r0020,c0030,},{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.