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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.a, F 04.04.1, EBA rule v2780_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.04.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost and 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 cost or at amortised cost, gross carrying amount or nominal amount minus cash balances at central banks and other demand deposits, gross carrying amount or nominal amount must equal these four added up, all for financial assets at amortised cost:

  • Purchased or originated credit-impaired financial assets
  • Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • Assets without significant increase in credit risk since initial recognition (Stage 1)
  • Credit-impaired assets (Stage 3)

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_18.00.A: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, Gross carrying amount/Nominal amount - F_18.00.A: Cash balances at central banks and other demand deposits, Gross carrying amount/Nominal amount = F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Purchased or originated credit-impaired financial assets + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Assets without significant increase in credit risk since initial recognition (Stage 1) + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Credit-impaired assets (Stage 3)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 18.00 and F 04.04.1 as reported.
  5. 05This 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)

Row

  • 0140FINANCIAL ASSETS AT AMORTISED COST

Columns

  • 0015Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 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

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

Rows

  • 0005Cash balances at central banks and other demand deposits
  • 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Column

  • 0010Gross carrying amount/Nominal amount
Show the rule as writtenShow

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

{F_18.00.a,r0180,c0010,} - {F_18.00.a,r0005,c0010,} = sum({F_04.04.1,r0140,c0041,},{F_04.04.1,r0140,c0030,},{F_04.04.1,r0140,c0015,},{F_04.04.1,r0140,c0040,})

Every FINREP 9 rule, by template

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