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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount: financial assets at fair value through other comprehensive income, purchased or originated credit-impaired financial assets must equal the sum of its two parts (EBA rule v09615_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.03.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income and F 18.00.a, information on performing and non-performing exposures (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For gross carrying amount: financial assets at fair value through other comprehensive income, purchased or originated credit-impaired financial assets must equal debt instruments at fair value through other comprehensive income or through equity subject to impairment, purchased or originated credit-impaired financial assets, performing plus debt instruments at fair value through other comprehensive income or through equity subject to impairment, purchased or originated credit-impaired financial assets, non-performing.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_18.00.A: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, Performing, of which: purchased or originated credit-impaired financial assets + F_18.00.A: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, Non-performing, of which: purchased or originated credit-impaired financial assets = F_04.03.1: FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, Purchased or originated credit-impaired financial assets

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 18.00 and F 04.03.1 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

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income (F 04.03.1)

Row

  • 0180FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

Column

  • 0041Purchased or originated credit-impaired financial assets

Information on performing and non-performing exposures (I) (F 18.00.a)

Row

  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Columns

  • 0058Of which: purchased or originated credit-impaired financial assets
  • 0900Of which: purchased or originated credit-impaired financial assets

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt instruments at fair value through other comprehensive income or through equity subject to impairment, purchased or originated credit-impaired financial assets, performing1,200
Debt instruments at fair value through other comprehensive income or through equity subject to impairment, purchased or originated credit-impaired financial assets, non-performing800
Together2,000
What the rule then expects

Financial assets at fair value through other comprehensive income, purchased or originated credit-impaired financial assets must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

sum({F_18.00.a,r0201,c0058,},{F_18.00.a,r0201,c0900,}) = {F_04.03.1,r0180,c0041,}

Every FINREP 9 rule, by template

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