Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of three rows cannot be more than financial guarantees received, maximum amount of the guarantee that can be considered (EBA rule v3130_m)

A warning in the financial reporting return (FINREP 9), on templates F 09.02, loan commitments, financial guarantees and other commitments received and F 19.00.c, information on forborne exposures (III).

Check your file against this ruleWhat to do if it fails

The rule in plain words

These three added up cannot be more than financial guarantees received, maximum amount of the guarantee that can be considered:

  • Debt instruments other than held for trading or trading, financial guarantees received on exposures with forbearance measures
  • Debt instruments held for sale, financial guarantees received on exposures with forbearance measures
  • Loan commitments given, financial guarantees received on exposures with forbearance measures
How the Line4 Check report words itShow

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

F_19.00.C: DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING, Financial guarantees received on exposures with forbearance measures + F_19.00.C: DEBT INSTRUMENTS HELD FOR SALE, Financial guarantees received on exposures with forbearance measures + F_19.00.C: Loan commitments given, Financial guarantees received on exposures with forbearance measures <= F_09.02: Financial guarantees received, Maximum amount of the guarantee that can be considered

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 19.00 and F 09.02 as reported.
  5. 05This 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

Loan commitments, financial guarantees and other commitments received (F 09.02)

Row

  • 0080Financial guarantees received

Column

  • 0010Maximum amount of the guarantee that can be considered

Information on forborne exposures (III) (F 19.00.c)

Rows

  • 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
  • 0335DEBT INSTRUMENTS HELD FOR SALE
  • 0340Loan commitments given

Column

  • 0180Financial guarantees received on exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt instruments other than held for trading or trading, financial guarantees received on exposures with forbearance measures1,200
Debt instruments held for sale, financial guarantees received on exposures with forbearance measures800
Loan commitments given, financial guarantees received on exposures with forbearance measures450
Together2,450
What the rule then expects

Financial guarantees received, maximum amount of the guarantee that can be considered must then be at least 2,450.

2,450Passes
2,350Fails

A file that reports 2,450 passes. One that reports 2,350 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}.

sum({F_19.00.c,r0330,c0180,},{F_19.00.c,r0335,c0180,},{F_19.00.c,r0340,c0180,}) <= {F_09.02,r0080,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.