Line4

2 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Closing balance must equal the sum of its six parts (EBA rule v0889_m)

A blocking check in the financial reporting return (FINREP 9), on template F 12.00, movements in allowances for credit losses and impairment of equity instruments under national GAAP.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Closing balance must equal these six added up:

  • Opening balance
  • Increases due to amounts set aside for estimated loan losses during the period
  • Decreases due to amounts reversed for estimated loan losses during the period
  • Decrease in allowance account due to write-offs
  • Transfers between allowances
  • Other adjustments

EBA checks it for 24 rows, from specific allowances for credit risk (0330) to total (0530). That makes 24 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.

Specific allowances for credit risk, Closing balance = Specific allowances for credit risk, Opening balance + Specific allowances for credit risk, Increases due to amounts set aside for estimated loan losses during the period + Specific allowances for credit risk, Decreases due to amounts reversed for estimated loan losses during the period + Specific allowances for credit risk, Decrease in allowance account due to write-offs + Specific allowances for credit risk, Transfers between allowances + Specific allowances for credit risk, Other adjustments

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 12.00 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

Movements in allowances for credit losses and impairment of equity instruments under national GAAP (F 12.00)

Rows

  • 0330Specific allowances for credit risk
  • 0335Cash balances at central banks and other demand deposits
  • 0340Debt securities
  • 0350Central banks
  • 0360General governments
  • 0370Credit institutions
  • 0380Other financial corporations
  • 0390Non-financial corporations
  • 0400Loans and advances
  • 0410Central banks
  • 0420General governments
  • 0430Credit institutions
  • 0440Other financial corporations
  • 0450Non-financial corporations
  • 0460Households
  • 0470General allowances for credit risk
  • 0475Cash balances at central banks and other demand deposits
  • 0480Debt securities
  • 0490Loans and advances
  • 0500General allowances for banking risks
  • 0505Cash balances at central banks and other demand deposits
  • 0510Debt securities
  • 0520Loans and advances
  • 0530Total

Columns

  • 0010Opening balance
  • 0020Increases due to amounts set aside for estimated loan losses during the period
  • 0030Decreases due to amounts reversed for estimated loan losses during the period
  • 0040Decrease in allowance account due to write-offs
  • 0050Transfers between allowances
  • 0060Other adjustments
  • 0070Closing balance

A worked example

The first of its checks, with simple numbers.

Illustrative values
Opening balance1,200
Increases due to amounts set aside for estimated loan losses during the period800
Decreases due to amounts reversed for estimated loan losses during the period450
Decrease in allowance account due to write-offs300
Transfers between allowances150
Other adjustments100
Together3,000
What the rule then expects

Closing balance 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_12.00,r0330,c0070,} = {F_12.00,r0330,c0010,} + {F_12.00,r0330,c0020,} + {F_12.00,r0330,c0030,} + {F_12.00,r0330,c0040,} + {F_12.00,r0330,c0050,} + {F_12.00,r0330,c0060,}

The next five:

{F_12.00,r0335,c0070,} = {F_12.00,r0335,c0010,} + {F_12.00,r0335,c0020,} + {F_12.00,r0335,c0030,} + {F_12.00,r0335,c0040,} + {F_12.00,r0335,c0050,} + {F_12.00,r0335,c0060,}{F_12.00,r0340,c0070,} = {F_12.00,r0340,c0010,} + {F_12.00,r0340,c0020,} + {F_12.00,r0340,c0030,} + {F_12.00,r0340,c0040,} + {F_12.00,r0340,c0050,} + {F_12.00,r0340,c0060,}{F_12.00,r0350,c0070,} = {F_12.00,r0350,c0010,} + {F_12.00,r0350,c0020,} + {F_12.00,r0350,c0030,} + {F_12.00,r0350,c0040,} + {F_12.00,r0350,c0050,} + {F_12.00,r0350,c0060,}{F_12.00,r0360,c0070,} = {F_12.00,r0360,c0010,} + {F_12.00,r0360,c0020,} + {F_12.00,r0360,c0030,} + {F_12.00,r0360,c0040,} + {F_12.00,r0360,c0050,} + {F_12.00,r0360,c0060,}{F_12.00,r0370,c0070,} = {F_12.00,r0370,c0010,} + {F_12.00,r0370,c0020,} + {F_12.00,r0370,c0030,} + {F_12.00,r0370,c0040,} + {F_12.00,r0370,c0050,} + {F_12.00,r0370,c0060,}

And 18 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.