Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Loans and advances must equal the sum of its seven parts (F 05.01, EBA rule v0875_m)

A blocking check in the financial reporting return (FINREP 9), on template F 05.01, breakdown of non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product.

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 six columns: gross carrying amount, general governments, credit institutions, other financial corporations, non-financial corporations and households. That makes six 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.

Gross carrying amount: 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 05.01 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 non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product (F 05.01)

Rows

  • 0010On demand [call] and short notice [current account]
  • 0020Credit card debt
  • 0030Trade receivables
  • 0040Finance leases
  • 0050Reverse repurchase loans
  • 0060Other term loans
  • 0070Advances that are not loans
  • 0080LOANS AND ADVANCES

Columns

  • 0005Gross carrying amount
  • 0020General governments
  • 0030Credit institutions
  • 0040Other financial corporations
  • 0050Non-financial corporations
  • 0060Households

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_05.01,r0080,c0005,} = {F_05.01,r0010,c0005,} + {F_05.01,r0020,c0005,} + {F_05.01,r0030,c0005,} + {F_05.01,r0040,c0005,} + {F_05.01,r0050,c0005,} + {F_05.01,r0060,c0005,} + {F_05.01,r0070,c0005,}

The next five:

{F_05.01,r0080,c0020,} = {F_05.01,r0010,c0020,} + {F_05.01,r0020,c0020,} + {F_05.01,r0030,c0020,} + {F_05.01,r0040,c0020,} + {F_05.01,r0050,c0020,} + {F_05.01,r0060,c0020,} + {F_05.01,r0070,c0020,}{F_05.01,r0080,c0030,} = {F_05.01,r0010,c0030,} + {F_05.01,r0020,c0030,} + {F_05.01,r0030,c0030,} + {F_05.01,r0040,c0030,} + {F_05.01,r0050,c0030,} + {F_05.01,r0060,c0030,} + {F_05.01,r0070,c0030,}{F_05.01,r0080,c0040,} = {F_05.01,r0010,c0040,} + {F_05.01,r0020,c0040,} + {F_05.01,r0030,c0040,} + {F_05.01,r0040,c0040,} + {F_05.01,r0050,c0040,} + {F_05.01,r0060,c0040,} + {F_05.01,r0070,c0040,}{F_05.01,r0080,c0050,} = {F_05.01,r0010,c0050,} + {F_05.01,r0020,c0050,} + {F_05.01,r0030,c0050,} + {F_05.01,r0040,c0050,} + {F_05.01,r0050,c0050,} + {F_05.01,r0060,c0050,} + {F_05.01,r0070,c0050,}{F_05.01,r0080,c0060,} = {F_05.01,r0010,c0060,} + {F_05.01,r0020,c0060,} + {F_05.01,r0030,c0060,} + {F_05.01,r0040,c0060,} + {F_05.01,r0050,c0060,} + {F_05.01,r0060,c0060,} + {F_05.01,r0070,c0060,}

Every FINREP 9 rule, by template

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