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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment must equal the sum of its two parts (F 18.00.a, EBA rule v23861_h)

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

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment must equal debt securities plus loans and advances.

EBA checks it for 13 columns, from gross carrying amount or nominal amount (0010) to defaulted gross carrying amount or nominal amount (0110). That makes 13 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.

Past due > 30 days <= 90 days: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT = 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 18.00 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

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

Rows

  • 0211Debt securities
  • 0221Loans and advances
  • 0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Columns

  • 0010Gross carrying amount/Nominal amount
  • 0020Performing
  • 0030Not past due or Past due <= 30 days
  • 0055Past due > 30 days <= 90 days
  • 0060Non-performing
  • 0070Unlikely to pay that are not past-due or past-due <= 90 days
  • 0080Past due > 90 days <= 180 days
  • 0090Past due > 180 days <= 1 year
  • 0101Past due > 1 year <= 2 years
  • 0102Past due > 2 years <= 5 years
  • 0106Past due > 5 years <= 7 years
  • 0107Past due > 7 years
  • 0110Of which: defaulted

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

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment 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_18.00.a,r0231,c0055,} = {F_18.00.a,r0211,c0055,} + {F_18.00.a,r0221,c0055,}

The next five:

{F_18.00.a,r0231,c0080,} = {F_18.00.a,r0211,c0080,} + {F_18.00.a,r0221,c0080,}{F_18.00.a,r0231,c0090,} = {F_18.00.a,r0211,c0090,} + {F_18.00.a,r0221,c0090,}{F_18.00.a,r0231,c0030,} = {F_18.00.a,r0211,c0030,} + {F_18.00.a,r0221,c0030,}{F_18.00.a,r0231,c0020,} = {F_18.00.a,r0211,c0020,} + {F_18.00.a,r0221,c0020,}{F_18.00.a,r0231,c0010,} = {F_18.00.a,r0211,c0010,} + {F_18.00.a,r0221,c0010,}

And 7 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.