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3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, other financial corporations must equal the sum of its nine parts (EBA rule v1380_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.02.1, breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss, F 04.02.2, breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss, 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, F 04.07, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss, F 04.08, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity, F 04.09, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method, F 04.10, breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets and 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.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances, other financial corporations must equal these nine added up, all for other financial corporations:

  • Carrying amount in F 04.02.1
  • Carrying amount in F 04.02.2
  • Carrying amount in F 04.03.1
  • Carrying amount in F 04.04.1
  • Carrying amount in F 04.07
  • Carrying amount in F 04.08, financial assets not subject to impairment
  • Carrying amount in F 04.08, financial assets subject to impairment
  • Carrying amount in F 04.09
  • Carrying amount in F 04.10
How the Line4 Check report words itShow

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

F_05.01: LOANS AND ADVANCES, Other financial corporations = F_04.02.1: Other financial corporations, Carrying amount + F_04.02.2: Other financial corporations, Carrying amount + F_04.03.1: Other financial corporations, Carrying amount + F_04.04.1: Other financial corporations, Carrying amount + F_04.07: Other financial corporations, Carrying amount + F_04.08: Other financial corporations, Financial assets not subject to impairment, carrying amount + F_04.08: Other financial corporations, Financial assets subject to impairment, carrying amount + F_04.09: Other financial corporations, Carrying amount + F_04.10: Other financial corporations, Carrying amount

What to do if your filing fails it

  1. 01Open the templates 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 runs only when your filing indicators mark F 05.01, F 04.02.1, F 04.02.2, F 04.03.1, F 04.04.1, F 04.07, F 04.08, F 04.09 or F 04.10 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

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss (F 04.02.1)

Row

  • 0150Other financial corporations

Column

  • 0010Carrying amount

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss (F 04.02.2)

Row

  • 0160Other financial corporations

Column

  • 0010Carrying amount

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income (F 04.03.1)

Row

  • 0150Other financial corporations

Column

  • 0010Carrying amount

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

Row

  • 0110Other financial corporations

Column

  • 0010Carrying amount

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss (F 04.07)

Row

  • 0160Other financial corporations

Column

  • 0010Carrying amount

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity (F 04.08)

Row

  • 0160Other financial corporations

Columns

  • 0010Carrying amount
  • 0035Carrying amount

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)

Row

  • 0110Other financial corporations

Column

  • 0050Carrying amount

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets (F 04.10)

Row

  • 0160Other financial corporations

Column

  • 0010Carrying amount

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

  • 0040Other financial corporations
Show the rule as writtenShow

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

{F_05.01,r0080,c0040,} = {F_04.02.1,r0150,c0010,} + {F_04.02.2,r0160,c0010,} + {F_04.03.1,r0150,c0010,} + {F_04.04.1,r0110,c0010,} + {F_04.07,r0160,c0010,} + {F_04.08,r0160,c0010,} + {F_04.08,r0160,c0035,} + {F_04.09,r0110,c0050,} + {F_04.10,r0160,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.