Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other financial corporations: > 30 days ≤ 90 days plus ≤ 30 days plus > 90 days cannot be more than the sum of four cells (EBA rule v09633_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, F 04.04.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost and F 07.01, financial assets subject to impairment that are past due.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For other financial corporations: add up these three:

  • > 30 days ≤ 90 days
  • ≤ 30 days
  • > 90 days

The result cannot be more than these four added up:

  • Purchased or originated credit-impaired financial assets in F 04.03.1, gross carrying amount
  • Purchased or originated credit-impaired financial assets in F 04.03.1, accumulated impairment
  • Purchased or originated credit-impaired financial assets in F 04.04.1, gross carrying amount
  • Purchased or originated credit-impaired financial assets in F 04.04.1, accumulated impairment
How the Line4 Check report words itShow

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

F_07.01: Other financial corporations, > 30 days ≤ 90 days + F_07.01: Other financial corporations, ≤ 30 days + F_07.01: Other financial corporations, > 90 days <= F_04.03.1: Other financial corporations, Gross carrying amount, purchased or originated credit-impaired financial assets + F_04.03.1: Other financial corporations, Accumulated impairment, purchased or originated credit-impaired financial assets + F_04.04.1: Other financial corporations, Gross carrying amount, purchased or originated credit-impaired financial assets + F_04.04.1: Other financial corporations, Accumulated impairment, 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. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 07.01 and F 04.03.1 or F 04.04.1 as reported.
  5. 05This 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

  • 0090Other financial corporations

Columns

  • 0041Purchased or originated credit-impaired financial assets
  • 0071Purchased or originated credit-impaired financial assets

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost (F 04.04.1)

Row

  • 0050Other financial corporations

Columns

  • 0041Purchased or originated credit-impaired financial assets
  • 0071Purchased or originated credit-impaired financial assets

Financial assets subject to impairment that are past due (F 07.01)

Row

  • 0100Other financial corporations

Columns

  • 0100≤ 30 days
  • 0110> 30 days ≤ 90 days
  • 0120> 90 days
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_07.01,r0100,c0110,},{F_07.01,r0100,c0100,},{F_07.01,r0100,c0120,}) <= {F_04.03.1,r0090,c0041,} + {F_04.03.1,r0090,c0071,} + {F_04.04.1,r0050,c0041,} + {F_04.04.1,r0050,c0071,}

Every FINREP 9 rule, by template

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