Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Provisions on off-balance sheet commitments under IFRS 9 impairment: financial guarantees given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) must equal the sum of its two parts (EBA rule v7848_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 financial guarantees given: instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) must equal instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), performing exposures - accumulated impairment and provisions plus instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions.

How the Line4 Check report words itShow

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

F_18.00.B: Financial guarantees given, Performing exposures - Accumulated impairment and provisions, of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + F_18.00.B: Financial guarantees given, Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions, of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) = 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)

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0090Financial guarantees given

Column

  • 0050Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)

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

Row

  • 0410Financial guarantees given

Columns

  • 0142Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0950Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Financial guarantees given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), performing exposures - accumulated impairment and provisions1,200
Financial guarantees given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions800
Together2,000
What the rule then expects

Financial guarantees given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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}.

sum({F_18.00.b,r0410,c0142,},{F_18.00.b,r0410,c0950,}) = {F_09.01.1,r0090,c0050,}

Every FINREP 9 rule, by template

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