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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial guarantees given: general governments, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its five parts (EBA rule v5193_m)

A warning in the financial reporting return (FINREP 9), on templates F 09.01.1, off-balance sheet exposures : loan commitments, financial guarantees and other commitments given and F 18.00.b, information on performing and non-performing exposures (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For general governments: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these five added up:

  • Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Purchased or originated credit-impaired instruments
  • Provision
  • Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • 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.B: General governments, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_09.01.1: General governments, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: General governments, Purchased or originated credit-impaired instruments + F_09.01.1: General governments, Provision + F_09.01.1: General governments, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: General governments, 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 09.01.1 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 : loan commitments, financial guarantees and other commitments given (F 09.01.1)

Row

  • 0120General governments

Columns

  • 0040Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • 0050Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • 0060Credit-impaired instruments (Stage 3)
  • 0065Purchased or originated credit-impaired instruments
  • 0110Provision

Information on performing and non-performing exposures (II) (F 18.00.b)

Row

  • 0430General governments

Column

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
General governments, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)1,200
General governments, purchased or originated credit-impaired instruments800
General governments, provision450
General governments, instruments without significant increase in credit risk since initial recognition (Stage 1)300
General governments, credit-impaired instruments (Stage 3)150
Together2,900
What the rule then expects

General governments, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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.b,r0430,c0130,} = sum({F_09.01.1,r0120,c0050,},{F_09.01.1,r0120,c0065,},{F_09.01.1,r0120,c0110,},{F_09.01.1,r0120,c0040,},{F_09.01.1,r0120,c0060,})

Every FINREP 9 rule, by template

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