Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Loans and advances must equal the sum of its six parts (F 04.01, EBA rule v0800_m)

A blocking check in the financial reporting return (FINREP 9), on template F 04.01, breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances must equal these six added up:

  • Central banks
  • General governments
  • Credit institutions
  • Other financial corporations
  • Non-financial corporations
  • Households

All the values are in the carrying amount column (0010) of F 04.01.

How the Line4 Check report words itShow

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

Loans and advances = Central banks + General governments + Credit institutions + Other financial corporations + Non-financial corporations + Households

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 04.01 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading (F 04.01)

Rows

  • 0120Loans and advances
  • 0130Central banks
  • 0140General governments
  • 0150Credit institutions
  • 0160Other financial corporations
  • 0170Non-financial corporations
  • 0180Households

Column

  • 0010Carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central banks1,200
General governments800
Credit institutions450
Other financial corporations300
Non-financial corporations150
Households100
Together3,000
What the rule then expects

Loans and advances must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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}.

{F_04.01,r0120,c0010,} = sum({F_04.01,r0130,c0010,},{F_04.01,r0140,c0010,},{F_04.01,r0150,c0010,},{F_04.01,r0160,c0010,},{F_04.01,r0170,c0010,},{F_04.01,r0180,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.