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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial guarantees given: credit institutions, gross carrying amount or nominal amount must equal the sum of its six parts (EBA rule v2791_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 credit institutions: gross carrying amount or nominal amount must equal these six added up:

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

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

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

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0130Credit institutions

Column

  • 0010Nominal amount

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

Row

  • 0130Credit institutions

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

  • 0440Credit institutions

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Credit institutions, nominal amount in F 09.011,200
Credit institutions, credit-impaired instruments (Stage 3)800
Credit institutions, purchased or originated credit-impaired instruments450
Credit institutions, nominal amount in F 09.01.1300
Credit institutions, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)150
Credit institutions, instruments without significant increase in credit risk since initial recognition (Stage 1)100
Together3,000
What the rule then expects

Credit institutions, 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,r0440,c0010,} = {F_09.01,r0130,c0010,} + sum({F_09.01.1,r0130,c0030,},{F_09.01.1,r0130,c0035,},{F_09.01.1,r0130,c0100,},{F_09.01.1,r0130,c0020,},{F_09.01.1,r0130,c0010,})

Every FINREP 9 rule, by template

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