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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loan commitments given: households, gross carrying amount or nominal amount must equal the sum of its six parts (EBA rule v2787_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 18.00.e, information on performing and non-performing exposures (V).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For households: gross carrying amount or nominal amount must equal these six added up:

  • Nominal amount in F 09.01
  • Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • Nominal amount in F 09.01.1
  • Purchased or originated credit-impaired instruments
  • Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Credit-impaired instruments (Stage 3)
How the Line4 Check report words itShow

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

F_18.00.E: Households, Gross carrying amount/Nominal amount = F_09.01: Households, Nominal amount + F_09.01.1: Households, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Households, Nominal amount + F_09.01.1: Households, Purchased or originated credit-impaired instruments + F_09.01.1: Households, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Households, Credit-impaired instruments (Stage 3)

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 and F 09.01 or F 09.01.1 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

Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given (F 09.01)

Row

  • 0080Households

Column

  • 0010Nominal amount

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

Row

  • 0080Households

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

Information on performing and non-performing exposures (V) (F 18.00.e)

Row

  • 0400Households

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Households, nominal amount in F 09.011,200
Households, instruments without significant increase in credit risk since initial recognition (Stage 1)800
Households, nominal amount in F 09.01.1450
Households, purchased or originated credit-impaired instruments300
Households, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)150
Households, credit-impaired instruments (Stage 3)100
Together3,000
What the rule then expects

Households, gross carrying amount or nominal amount 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. Cells are written as {template, row, column, sheet}.

{F_18.00.e,r0400,c0010,} = {F_09.01,r0080,c0010,} + sum({F_09.01.1,r0080,c0010,},{F_09.01.1,r0080,c0100,},{F_09.01.1,r0080,c0035,},{F_09.01.1,r0080,c0020,},{F_09.01.1,r0080,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.