Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances must equal the sum of its seven parts (F 07.01, EBA rule v0821_m)

A warning in the financial reporting return (FINREP 9), on template F 07.01, financial assets subject to impairment that are past due.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances must equal these seven added up:

  • On demand [call] and short notice [current account]
  • Credit card debt
  • Trade receivables
  • Finance leases
  • Reverse repurchase loans
  • Other term loans
  • Advances that are not loans

EBA checks it for twelve columns, from ≤ 30 days (0010) to > 90 days (0120). That makes twelve checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

> 30 days ≤ 90 days: Loans and advances = On demand [call] and short notice [current account] + Credit card debt + Trade receivables + Finance leases + Reverse repurchase loans + Other term loans + Advances that are not loans

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 07.01 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

Financial assets subject to impairment that are past due (F 07.01)

Rows

  • 0120Loans and advances
  • 0200On demand [call] and short notice [current account]
  • 0210Credit card debt
  • 0220Trade receivables
  • 0230Finance leases
  • 0240Reverse repurchase loans
  • 0250Other term loans
  • 0260Advances that are not loans

Columns

  • 0010≤ 30 days
  • 0020> 30 days ≤ 90 days
  • 0030> 90 days
  • 0040≤ 30 days
  • 0050> 30 days ≤ 90 days
  • 0060> 90 days
  • 0070≤ 30 days
  • 0080> 30 days ≤ 90 days
  • 0090> 90 days
  • 0100≤ 30 days
  • 0110> 30 days ≤ 90 days
  • 0120> 90 days

A worked example

The first of its checks, with simple numbers.

Illustrative values
On demand [call] and short notice [current account]1,200
Credit card debt800
Trade receivables450
Finance leases300
Reverse repurchase loans150
Other term loans100
Advances that are not loans60
Together3,060
What the rule then expects

Loans and advances must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_07.01,r0120,c0050,} = {F_07.01,r0200,c0050,} + {F_07.01,r0210,c0050,} + {F_07.01,r0220,c0050,} + {F_07.01,r0230,c0050,} + {F_07.01,r0240,c0050,} + {F_07.01,r0250,c0050,} + {F_07.01,r0260,c0050,}

The next five:

{F_07.01,r0120,c0100,} = {F_07.01,r0200,c0100,} + {F_07.01,r0210,c0100,} + {F_07.01,r0220,c0100,} + {F_07.01,r0230,c0100,} + {F_07.01,r0240,c0100,} + {F_07.01,r0250,c0100,} + {F_07.01,r0260,c0100,}{F_07.01,r0120,c0020,} = {F_07.01,r0200,c0020,} + {F_07.01,r0210,c0020,} + {F_07.01,r0220,c0020,} + {F_07.01,r0230,c0020,} + {F_07.01,r0240,c0020,} + {F_07.01,r0250,c0020,} + {F_07.01,r0260,c0020,}{F_07.01,r0120,c0010,} = {F_07.01,r0200,c0010,} + {F_07.01,r0210,c0010,} + {F_07.01,r0220,c0010,} + {F_07.01,r0230,c0010,} + {F_07.01,r0240,c0010,} + {F_07.01,r0250,c0010,} + {F_07.01,r0260,c0010,}{F_07.01,r0120,c0030,} = {F_07.01,r0200,c0030,} + {F_07.01,r0210,c0030,} + {F_07.01,r0220,c0030,} + {F_07.01,r0230,c0030,} + {F_07.01,r0240,c0030,} + {F_07.01,r0250,c0030,} + {F_07.01,r0260,c0030,}{F_07.01,r0120,c0080,} = {F_07.01,r0200,c0080,} + {F_07.01,r0210,c0080,} + {F_07.01,r0220,c0080,} + {F_07.01,r0230,c0080,} + {F_07.01,r0240,c0080,} + {F_07.01,r0250,c0080,} + {F_07.01,r0260,c0080,}

And 6 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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