Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Commitments and guarantees given, carrying amount must equal the sum of its 15 parts (EBA rule v6053_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.02, balance sheet statement: liabilities and F 09.01.1, off-balance sheet exposures : loan commitments, financial guarantees and other commitments given.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Commitments and guarantees given, carrying amount must equal these 15 added up:

  • Financial guarantees given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Financial guarantees given, instruments without significant increase in credit risk since initial recognition (Stage 1)
  • Other commitments given, purchased or originated credit-impaired instruments
  • Other commitments given, provision
  • Financial guarantees given, provision
  • Other commitments given, instruments without significant increase in credit risk since initial recognition (Stage 1)
  • Financial guarantees given, purchased or originated credit-impaired instruments
  • Loan commitments given, provision
  • Other commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Loan commitments given, credit-impaired instruments (Stage 3)
  • Loan commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)
  • Other commitments given, credit-impaired instruments (Stage 3)
  • Financial guarantees given, credit-impaired instruments (Stage 3)
  • Loan commitments given, instruments without significant increase in credit risk since initial recognition (Stage 1)
  • Loan commitments given, purchased or originated credit-impaired instruments
How the Line4 Check report words itShow

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

F_01.02: Commitments and guarantees given = F_09.01.1: Financial guarantees given, 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, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Other Commitments given, Purchased or originated credit-impaired instruments + F_09.01.1: Other Commitments given, Provision + F_09.01.1: Financial guarantees given, Provision + F_09.01.1: Other Commitments given, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Financial guarantees given, Purchased or originated credit-impaired instruments + F_09.01.1: Loan commitments given, Provision + F_09.01.1: Other Commitments given, 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, Credit-impaired instruments (Stage 3) + F_09.01.1: Loan commitments given, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) + F_09.01.1: Other Commitments given, Credit-impaired instruments (Stage 3) + F_09.01.1: Financial guarantees given, Credit-impaired instruments (Stage 3) + F_09.01.1: Loan commitments given, Instruments without significant increase in credit risk since initial recognition (Stage 1) + F_09.01.1: Loan commitments given, Purchased or originated credit-impaired instruments

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 cell, 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 01.02 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

Balance sheet statement: liabilities (F 01.02)

Row

  • 0220Commitments and guarantees given

Column

  • 0010Carrying amount

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

Rows

  • 0010Loan commitments given
  • 0090Financial guarantees given
  • 0170Other Commitments given

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
Show the rule as writtenShow

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

{F_01.02,r0220,c0010,} = sum({F_09.01.1,r0090,c0050,},{F_09.01.1,r0090,c0040,},{F_09.01.1,r0170,c0065,},{F_09.01.1,r0170,c0110,},{F_09.01.1,r0090,c0110,},{F_09.01.1,r0170,c0040,},{F_09.01.1,r0090,c0065,},{F_09.01.1,r0010,c0110,},{F_09.01.1,r0170,c0050,},{F_09.01.1,r0010,c0060,},{F_09.01.1,r0010,c0050,},{F_09.01.1,r0170,c0060,},{F_09.01.1,r0090,c0060,},{F_09.01.1,r0010,c0040,},{F_09.01.1,r0010,c0065,})

Every FINREP 9 rule, by template

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