Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities must equal the sum of its five parts (F 20.04, EBA rule v0987_m)

A warning in the financial reporting return (FINREP 9), on template F 20.04, geographical breakdown of assets by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Debt securities must equal these five added up:

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

EBA checks it for eight columns: gross carrying amount, gross carrying amount held for trading or trading, financial assets subject to impairment, including cash balances at central banks and other demand deposits, forborne gross carrying amount, non-performing gross carrying amount, defaulted gross carrying amount, accumulated impairment, and accumulated negative changes in fair value due to credit risk on non-performing exposures. That makes eight 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.

Accumulated negative changes in fair value due to credit risk on non-performing exposures: Debt securities = Central banks + General governments + Credit institutions + Other financial corporations + Non-financial corporations

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 20.04 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

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Rows

  • 0080Debt securities
  • 0090Central banks
  • 0100General governments
  • 0110Credit institutions
  • 0120Other financial corporations
  • 0130Non-financial corporations

Columns

  • 0010Gross carrying amount
  • 0011Of which: held for trading or trading
  • 0012Of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits
  • 0022Of which: forborne
  • 0025Of which: non-performing
  • 0026Of which: defaulted
  • 0031Accumulated impairment
  • 0040Accumulated negative changes in fair value due to credit risk on non-performing exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central banks1,200
General governments800
Credit institutions450
Other financial corporations300
Non-financial corporations150
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_20.04,r0080,c0040,} = {F_20.04,r0090,c0040,} + {F_20.04,r0100,c0040,} + {F_20.04,r0110,c0040,} + {F_20.04,r0120,c0040,} + {F_20.04,r0130,c0040,}

The next five:

{F_20.04,r0080,c0010,} = {F_20.04,r0090,c0010,} + {F_20.04,r0100,c0010,} + {F_20.04,r0110,c0010,} + {F_20.04,r0120,c0010,} + {F_20.04,r0130,c0010,}{F_20.04,r0080,c0031,} = {F_20.04,r0090,c0031,} + {F_20.04,r0100,c0031,} + {F_20.04,r0110,c0031,} + {F_20.04,r0120,c0031,} + {F_20.04,r0130,c0031,}{F_20.04,r0080,c0011,} = {F_20.04,r0090,c0011,} + {F_20.04,r0100,c0011,} + {F_20.04,r0110,c0011,} + {F_20.04,r0120,c0011,} + {F_20.04,r0130,c0011,}{F_20.04,r0080,c0025,} = {F_20.04,r0090,c0025,} + {F_20.04,r0100,c0025,} + {F_20.04,r0110,c0025,} + {F_20.04,r0120,c0025,} + {F_20.04,r0130,c0025,}{F_20.04,r0080,c0022,} = {F_20.04,r0090,c0022,} + {F_20.04,r0100,c0022,} + {F_20.04,r0110,c0022,} + {F_20.04,r0120,c0022,} + {F_20.04,r0130,c0022,}

And 2 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.