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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial guarantees given must equal the sum of its six parts (F 18.00.c, EBA rule v2735_m)

A warning in the financial reporting return (FINREP 9), on template F 18.00.c, information on performing and non-performing exposures (III).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial guarantees given must equal these six added up:

  • Other financial corporations
  • Credit institutions
  • Households
  • Non-financial corporations
  • Central banks
  • General governments

EBA checks it for two columns: financial guarantees received on performing exposures and financial guarantees received on non-performing exposures. That makes two checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Financial guarantees received on non-performing exposures: Financial guarantees given = Other financial corporations + Credit institutions + Households + Non-financial corporations + Central banks + General governments

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 18.00 as reported.
  6. 06This 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

Information on performing and non-performing exposures (III) (F 18.00.c)

Rows

  • 0410Financial guarantees given
  • 0420Central banks
  • 0430General governments
  • 0440Credit institutions
  • 0450Other financial corporations
  • 0460Non-financial corporations
  • 0470Households

Columns

  • 0205Financial guarantees received on performing exposures
  • 0210Financial guarantees received on non-performing exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other financial corporations1,200
Credit institutions800
Households450
Non-financial corporations300
Central banks150
General governments100
Together3,000
What the rule then expects

Financial guarantees given must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_18.00.c,r0410,c0210,} = sum({F_18.00.c,r0450,c0210,},{F_18.00.c,r0440,c0210,},{F_18.00.c,r0470,c0210,},{F_18.00.c,r0460,c0210,},{F_18.00.c,r0420,c0210,},{F_18.00.c,r0430,c0210,})

The next one:

{F_18.00.c,r0410,c0205,} = sum({F_18.00.c,r0460,c0205,},{F_18.00.c,r0450,c0205,},{F_18.00.c,r0440,c0205,},{F_18.00.c,r0470,c0205,},{F_18.00.c,r0430,c0205,},{F_18.00.c,r0420,c0205,})

Every FINREP 9 rule, by template

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