Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

The sum of seven columns cannot be more than loans and advances, non-financial corporations (EBA rule v1081_m)

A blocking check 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

These seven added up, all for non-financial corporations cannot be more than loans and advances, non-financial corporations:

  • Residential immovable property
  • Commercial immovable property
  • Cash, deposits, [debt securities issued]
  • Movable property
  • Equity and debt securities
  • Rest
  • Financial guarantees received
How the Line4 Check report words itShow

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

F_13.01: Of which: Non-financial corporations, Residential immovable property + F_13.01: Of which: Non-financial corporations, Commercial immovable property + F_13.01: Of which: Non-financial corporations, Cash, deposits, [debt securities issued] + F_13.01: Of which: Non-financial corporations, Movable property + F_13.01: Of which: Non-financial corporations, Equity and debt securities + F_13.01: Of which: Non-financial corporations, Rest + F_13.01: Of which: Non-financial corporations, Financial guarantees received <= F_05.01: LOANS AND ADVANCES, Non-financial corporations

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 blocking check. A filing that fails it is normally rejected, so fix it before you submit.

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

Column

  • 0050Non-financial corporations

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

Row

  • 0030Of which: Non-financial corporations

Columns

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations, residential immovable property1,200
Non-financial corporations, commercial immovable property800
Non-financial corporations, cash, deposits, [debt securities issued]450
Non-financial corporations, movable property300
Non-financial corporations, equity and debt securities150
Non-financial corporations, rest100
Non-financial corporations, financial guarantees received60
Together3,060
What the rule then expects

Loans and advances, non-financial corporations must then be at least 3,060.

3,060Passes
2,960Fails

A file that reports 3,060 passes. One that reports 2,960 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_13.01,r0030,c0010,},{F_13.01,r0030,c0020,},{F_13.01,r0030,c0030,},{F_13.01,r0030,c0031,},{F_13.01,r0030,c0032,},{F_13.01,r0030,c0041,},{F_13.01,r0030,c0050,}) <= {F_05.01,r0080,c0050,}

Every FINREP 9 rule, by template

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