Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at fair value through other comprehensive income or through equity subject to impairment: performing must equal the sum of its three parts (row 0191, EBA rule v12077_m)

A warning in the financial reporting return (FINREP 9), on template 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 debt instruments at fair value through other comprehensive income or through equity subject to impairment: performing must equal these three added up:

  • Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • Purchased or originated credit-impaired financial assets

It applies only when accounting framework in F 00.01 is Ifrs.

All the values are in the loans and advances row (0191) of F 18.00.a.

How the Line4 Check report words itShow

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

Loans and advances, Performing = Loans and advances, Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) + Loans and advances, Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + Loans and advances, Of which: purchased or originated credit-impaired financial assets

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 applies only when accounting framework in F 00.01 is Ifrs.
  6. 06It runs only when your filing indicators mark F 18.00 and F 00.01 as reported.
  7. 07This 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

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

Row

  • 0191Loans and advances

Columns

  • 0020Performing
  • 0056Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • 0057Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0058Of which: purchased or originated credit-impaired financial assets
Show the rule as writtenShow

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

if ({F_00.01,r0010,c0010,} = {{[eba_qAS:qx2004]}}) then (({F_18.00.a,r0191,c0020,} = {F_18.00.a,r0191,c0056,} + {F_18.00.a,r0191,c0057,} + {F_18.00.a,r0191,c0058,})) else True

Every FINREP 9 rule, by template

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