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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial assets at amortised cost must equal debt securities plus loans and advances (F 04.04.1, EBA rule v23856_h)

A warning in the financial reporting return (FINREP 9), on template F 04.04.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial assets at amortised cost must equal debt securities plus loans and advances.

EBA checks it for twelve columns, from carrying amount (0010) to accumulated total write-offs (0090). That makes twelve checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2): FINANCIAL ASSETS AT AMORTISED COST = Debt securities + Loans and advances

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.04.1 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: financial assets at amortised cost (F 04.04.1)

Rows

  • 0010Debt securities
  • 0070Loans and advances
  • 0140FINANCIAL ASSETS AT AMORTISED COST

Columns

  • 0010Carrying amount
  • 0015Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0020of which: instruments with low credit risk
  • 0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0040Credit-impaired assets (Stage 3)
  • 0041Purchased or originated credit-impaired financial assets
  • 0050Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0060Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0070Credit-impaired assets (Stage 3)
  • 0071Purchased or originated credit-impaired financial assets
  • 0080Accumulated partial write-offs
  • 0090Accumulated total write-offs

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities1,200
Loans and advances800
Together2,000
What the rule then expects

Financial assets at amortised cost must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_04.04.1,r0140,c0060,} = {F_04.04.1,r0010,c0060,} + {F_04.04.1,r0070,c0060,}

The next five:

{F_04.04.1,r0140,c0030,} = {F_04.04.1,r0010,c0030,} + {F_04.04.1,r0070,c0030,}{F_04.04.1,r0140,c0070,} = {F_04.04.1,r0010,c0070,} + {F_04.04.1,r0070,c0070,}{F_04.04.1,r0140,c0010,} = {F_04.04.1,r0010,c0010,} + {F_04.04.1,r0070,c0010,}{F_04.04.1,r0140,c0041,} = {F_04.04.1,r0010,c0041,} + {F_04.04.1,r0070,c0041,}{F_04.04.1,r0140,c0050,} = {F_04.04.1,r0010,c0050,} + {F_04.04.1,r0070,c0050,}

And 6 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.