Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across breakdown of collateral and guarantees, and breakdown of non-trading loans and advances (F 13.01, F 05.01, EBA rule v1075_m)

A warning in the financial reporting return (FINREP 9), on templates F 05.01, breakdown of non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product and F 13.01, breakdown of collateral and guarantees by loans and advances other than held for trading.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For loans and advances: add up these seven:

  • Equity and debt securities
  • Cash, deposits, [debt securities issued]
  • Movable property
  • Commercial immovable property
  • Rest
  • Financial guarantees received
  • Residential immovable property

The result cannot be more than these six added up:

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

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

How the Line4 Check report words itShow

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

F_13.01: Loans and advances, Equity and debt securities + F_13.01: Loans and advances, Cash, deposits, [debt securities issued] + F_13.01: Loans and advances, Movable property + F_13.01: Loans and advances, Commercial immovable property + F_13.01: Loans and advances, Rest + F_13.01: Loans and advances, Financial guarantees received + F_13.01: Loans and advances, Residential immovable property <= F_05.01: LOANS AND ADVANCES, Credit institutions + F_05.01: LOANS AND ADVANCES, Non-financial corporations + F_05.01: LOANS AND ADVANCES, Households + F_05.01: LOANS AND ADVANCES, Other financial corporations + F_05.01: LOANS AND ADVANCES, General governments + F_05.01: LOANS AND ADVANCES, Central banks

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 13.01 and F 05.01 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 non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product (F 05.01)

Row

  • 0080LOANS AND ADVANCES

Columns

  • 0010Central banks
  • 0020General governments
  • 0030Credit institutions
  • 0040Other financial corporations
  • 0050Non-financial corporations
  • 0060Households

Breakdown of collateral and guarantees by loans and advances other than held for trading (F 13.01)

Row

  • 0010Loans and advances

Columns

  • 0010Residential immovable property
  • 0020Commercial immovable property
  • 0030Cash, deposits, [debt securities issued]
  • 0031Movable property
  • 0032Equity and debt securities
  • 0041Rest
  • 0050Financial guarantees received
Show the rule as writtenShow

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

sum({F_13.01,r0010,c0032,},{F_13.01,r0010,c0030,},{F_13.01,r0010,c0031,},{F_13.01,r0010,c0020,},{F_13.01,r0010,c0041,},{F_13.01,r0010,c0050,},{F_13.01,r0010,c0010,}) <= sum({F_05.01,r0080,c0030,},{F_05.01,r0080,c0050,},{F_05.01,r0080,c0060,},{F_05.01,r0080,c0040,},{F_05.01,r0080,c0020,},{F_05.01,r0080,c0010,})

Every FINREP 9 rule, by template

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