Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its three parts (EBA rule v0894_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

Total must equal these three added up:

  • Specific allowances for credit risk
  • General allowances for credit risk
  • General allowances for banking risks

EBA checks it for nine columns, from opening balance (0010) to amounts written-off directly to the statement of profit or loss (0100). That makes nine 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.

Opening balance: Total = Specific allowances for credit risk + General allowances for credit risk + General allowances for banking risks

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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
  • 0470General allowances for credit risk
  • 0500General allowances for banking risks
  • 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
  • 0080Recoveries recorded directly to the statement of profit or loss
  • 0100Amounts written-off directly to the statement of profit or loss

A worked example

The first of its checks, with simple numbers.

Illustrative values
Specific allowances for credit risk1,200
General allowances for credit risk800
General allowances for banking risks450
Together2,450
What the rule then expects

Total must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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,r0530,c0010,} = {F_12.00,r0330,c0010,} + {F_12.00,r0470,c0010,} + {F_12.00,r0500,c0010,}

The next five:

{F_12.00,r0530,c0020,} = {F_12.00,r0330,c0020,} + {F_12.00,r0470,c0020,} + {F_12.00,r0500,c0020,}{F_12.00,r0530,c0030,} = {F_12.00,r0330,c0030,} + {F_12.00,r0470,c0030,} + {F_12.00,r0500,c0030,}{F_12.00,r0530,c0040,} = {F_12.00,r0330,c0040,} + {F_12.00,r0470,c0040,} + {F_12.00,r0500,c0040,}{F_12.00,r0530,c0050,} = {F_12.00,r0330,c0050,} + {F_12.00,r0470,c0050,} + {F_12.00,r0500,c0050,}{F_12.00,r0530,c0060,} = {F_12.00,r0330,c0060,} + {F_12.00,r0470,c0060,} + {F_12.00,r0500,c0060,}

And 3 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.