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3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Nominal amount of loan commitments, financial guarantees and other commitments given: an upper-limit check across related parties and off-balance sheet exposures (F 31.01, F 09.01, F 09.01.1, EBA rule v5111_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 31.01, related parties: amounts payable to and amounts receivable from.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For nominal amount of loan commitments, financial guarantees and other commitments given: take these five added up, all for non-performing:

  • Other related parties
  • Subsidiaries and other entities of the same group
  • Associates and joint ventures
  • Key management of the institution or its parent
  • Parent and entities with joint control or significance influence

The result cannot be more than these 18 added up:

  • Non-performing financial guarantees given, nominal amount in F 09.01
  • Non-performing other commitments given, nominal amount in F 09.01
  • Non-performing loan commitments given, nominal amount in F 09.01
  • Non-performing loan commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Non-performing financial guarantees given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Non-performing loan commitments given, instruments without significant increase in credit risk since initial recognition (Stage 1)
  • Non-performing loan commitments given, nominal amount in F 09.01.1
  • Non-performing other commitments given, nominal amount in F 09.01.1
  • Non-performing financial guarantees given, nominal amount in F 09.01.1
  • Non-performing other commitments given, purchased or originated credit-impaired instruments
  • Non-performing financial guarantees given, credit-impaired instruments (Stage 3)
  • Non-performing financial guarantees given, purchased or originated credit-impaired instruments
  • Non-performing other commitments given, credit-impaired instruments (Stage 3)
  • Non-performing other commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Non-performing loan commitments given, credit-impaired instruments (Stage 3)
  • Non-performing loan commitments given, purchased or originated credit-impaired instruments
  • Non-performing other commitments given, instruments without significant increase in credit risk since initial recognition (Stage 1)
  • Non-performing financial guarantees given, instruments without significant increase in credit risk since initial recognition (Stage 1)

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

How the Line4 Check report words itShow

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

F_31.01: Of which: Non-performing, Other related parties + F_31.01: Of which: Non-performing, Subsidiaries and other entities of the same group + F_31.01: Of which: Non-performing, Associates and joint ventures + F_31.01: Of which: Non-performing, Key management of the institution or its parent + F_31.01: Of which: Non-performing, Parent and entities with joint control or significance influence <= F_09.01: Financial guarantees given, of which: non-performing, Nominal amount + F_09.01: Other Commitments given, of which: non-performing, Nominal amount + F_09.01: Loan commitments given, of which: non-performing, Nominal amount + F_09.01.1: Loan commitments given, of which: non-performing, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Financial guarantees given, of which: non-performing, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Loan commitments given, of which: non-performing, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Loan commitments given, of which: non-performing, Nominal amount + F_09.01.1: Other Commitments given, of which: non-performing, Nominal amount + F_09.01.1: Financial guarantees given, of which: non-performing, Nominal amount + F_09.01.1: Other Commitments given, of which: non-performing, Purchased or originated credit-impaired instruments + F_09.01.1: Financial guarantees given, of which: non-performing, Credit-impaired instruments (Stage 3) + F_09.01.1: Financial guarantees given, of which: non-performing, Purchased or originated credit-impaired instruments + F_09.01.1: Other Commitments given, of which: non-performing, Credit-impaired instruments (Stage 3) + F_09.01.1: Other Commitments given, of which: non-performing, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Loan commitments given, of which: non-performing, Credit-impaired instruments (Stage 3) + F_09.01.1: Loan commitments given, of which: non-performing, Purchased or originated credit-impaired instruments + F_09.01.1: Other Commitments given, of which: non-performing, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Financial guarantees given, of which: non-performing, 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. 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 31.01, F 09.01 and F 09.01.1 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

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

Rows

  • 0021Of which: non-performing
  • 0101Of which: non-performing
  • 0181Of which: non-performing

Column

  • 0010Nominal amount

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

Rows

  • 0021of which: non-performing
  • 0101of which: non-performing
  • 0181of which: non-performing

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

Related parties: amounts payable to and amounts receivable from (F 31.01)

Row

  • 0100Of which: Non-performing

Columns

  • 0010Parent and entities with joint control or significance influence
  • 0020Subsidiaries and other entities of the same group
  • 0030Associates and joint ventures
  • 0040Key management of the institution or its parent
  • 0050Other related parties
Show the rule as writtenShow

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

sum({F_31.01,r0100,c0050,},{F_31.01,r0100,c0020,},{F_31.01,r0100,c0030,},{F_31.01,r0100,c0040,},{F_31.01,r0100,c0010,}) <= sum({F_09.01,r0101,c0010,},{F_09.01,r0181,c0010,},{F_09.01,r0021,c0010,}) + sum({F_09.01.1,r0021,c0020,},{F_09.01.1,r0101,c0020,},{F_09.01.1,r0021,c0010,},{F_09.01.1,r0021,c0100,},{F_09.01.1,r0181,c0100,},{F_09.01.1,r0101,c0100,},{F_09.01.1,r0181,c0035,},{F_09.01.1,r0101,c0030,},{F_09.01.1,r0101,c0035,},{F_09.01.1,r0181,c0030,},{F_09.01.1,r0181,c0020,},{F_09.01.1,r0021,c0030,},{F_09.01.1,r0021,c0035,},{F_09.01.1,r0181,c0010,},{F_09.01.1,r0101,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.