Line4

1 min readSwitched off by EBA on 17 March 2026EBA reporting framework 4.2Updated 10 November 2026

Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) must equal the sum of its two parts (row 0180, EBA rule v23846_h)

A check in the financial reporting return (FINREP 9), on template F 12.01.a, movements in allowances and provisions for credit losses (I).

EBA switched this rule off for filings submitted from 17 March 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) must equal debt securities plus loans and advances.

All the values are in the decrease in allowance account due to write-offs column (0080) of F 12.01.a.

EBA writes it out twelve times. These words are for the first; the others are the same rule on other cells.

The template it checks

Movements in allowances and provisions for credit losses (I) (F 12.01.a)

Rows

  • 0180Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0190Debt securities
  • 0250Loans and advances

Column

  • 0080Decrease in allowance account due to write-offs
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_12.01.a,r0180,c0080,} = {F_12.01.a,r0190,c0080,} + {F_12.01.a,r0250,c0080,}

And 11 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.