Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Assets without significant increase in credit risk since initial recognition (Stage 1): loans and advances cannot be less than the sum of two rows (F 07.01, EBA rule v0824_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

For assets without significant increase in credit risk since initial recognition (Stage 1): loans and advances cannot be less than credit for consumption plus lending for house purchase.

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 >= of which: credit for consumption + of which: lending for house purchase

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 07.01 as reported.
  5. 05This 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
  • 0290of which: credit for consumption
  • 0300of which: lending for house purchase

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
credit for consumption1,200
lending for house purchase800
Together2,000
What the rule then expects

Loans and advances must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 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,c0020,} >= {F_07.01,r0290,c0020,} + {F_07.01,r0300,c0020,}

The next five:

{F_07.01,r0120,c0050,} >= {F_07.01,r0290,c0050,} + {F_07.01,r0300,c0050,}{F_07.01,r0120,c0010,} >= {F_07.01,r0290,c0010,} + {F_07.01,r0300,c0010,}{F_07.01,r0120,c0100,} >= {F_07.01,r0290,c0100,} + {F_07.01,r0300,c0100,}{F_07.01,r0120,c0070,} >= {F_07.01,r0290,c0070,} + {F_07.01,r0300,c0070,}{F_07.01,r0120,c0120,} >= {F_07.01,r0290,c0120,} + {F_07.01,r0300,c0120,}

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.