Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Allowances for purchased or originated credit-impaired financial assets: debt securities must equal the sum of its five parts (F 12.01.a, EBA rule v09602_m)

A warning in the financial reporting return (FINREP 9), on template F 12.01.a, movements in allowances and provisions for credit losses (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For allowances for purchased or originated credit-impaired financial assets: debt securities must equal these five added up:

  • Non-financial corporations
  • Central banks
  • Other financial corporations
  • General governments
  • Credit institutions

EBA checks it for eleven columns, from opening balance (0010) to gains or losses on derecognition of debt instruments (0125). That makes eleven 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: Debt securities = Non-financial corporations + Central banks + Other financial corporations + General governments + Credit institutions

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 12.01 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

Movements in allowances and provisions for credit losses (I) (F 12.01.a)

Rows

  • 0610Debt securities
  • 0620Central banks
  • 0630General governments
  • 0640Credit institutions
  • 0650Other financial corporations
  • 0660Non-financial corporations

Columns

  • 0010Opening balance
  • 0030Decrease due to derecognition repayments and disposals
  • 0040Changes due to change in credit risk (net)
  • 0050Changes due to modifications without derecognition (net)
  • 0070Changes due to update in the institution's methodology for estimation (net)
  • 0080Decrease in allowance account due to write-offs
  • 0090Other adjustments
  • 0100Closing balance
  • 0110Recoveries of previously written-off amounts recorded directly to the statement of profit or loss
  • 0120Amounts written-off directly to the statement of profit or loss
  • 0125Gains or losses on derecognition of debt instruments

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations1,200
Central banks800
Other financial corporations450
General governments300
Credit institutions150
Together2,900
What the rule then expects

Debt securities must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_12.01.a,r0610,c0010,} = sum({F_12.01.a,r0660,c0010,},{F_12.01.a,r0620,c0010,},{F_12.01.a,r0650,c0010,},{F_12.01.a,r0630,c0010,},{F_12.01.a,r0640,c0010,})

The next five:

{F_12.01.a,r0610,c0040,} = sum({F_12.01.a,r0640,c0040,},{F_12.01.a,r0650,c0040,},{F_12.01.a,r0630,c0040,},{F_12.01.a,r0620,c0040,},{F_12.01.a,r0660,c0040,}){F_12.01.a,r0610,c0070,} = sum({F_12.01.a,r0650,c0070,},{F_12.01.a,r0640,c0070,},{F_12.01.a,r0660,c0070,},{F_12.01.a,r0620,c0070,},{F_12.01.a,r0630,c0070,}){F_12.01.a,r0610,c0030,} = sum({F_12.01.a,r0650,c0030,},{F_12.01.a,r0620,c0030,},{F_12.01.a,r0630,c0030,},{F_12.01.a,r0640,c0030,},{F_12.01.a,r0660,c0030,}){F_12.01.a,r0610,c0090,} = sum({F_12.01.a,r0650,c0090,},{F_12.01.a,r0640,c0090,},{F_12.01.a,r0630,c0090,},{F_12.01.a,r0660,c0090,},{F_12.01.a,r0620,c0090,}){F_12.01.a,r0610,c0125,} = sum({F_12.01.a,r0640,c0125,},{F_12.01.a,r0620,c0125,},{F_12.01.a,r0650,c0125,},{F_12.01.a,r0630,c0125,},{F_12.01.a,r0660,c0125,})

And 5 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.