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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances must equal the sum of its 19 parts (F 20.07.1, EBA rule v3153_m)

A warning in the financial reporting return (FINREP 9), on template F 20.07.1, geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances must equal these 19 added up:

  • P education
  • Professional, scientific and technical activities
  • Water supply
  • G wholesale and retail trade
  • F construction
  • Manufacturing
  • Real estate activities
  • Accommodation and food service activities
  • Arts, entertainment and recreation
  • Human health services and social work activities
  • Mining and quarrying
  • J information and communication
  • Electricity, gas, steam and air conditioning supply
  • H transport and storage
  • K financial and insurance activities
  • N administrative and support service activities
  • O public administration and defence, compulsory social security
  • S other services
  • Agriculture, forestry and fishing

EBA checks it for five columns: gross carrying amount, loans and advances subject to impairment, non-performing gross carrying amount, accumulated impairment, and accumulated negative changes in fair value due to credit risk on non-performing exposures. That makes five 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.

Gross carrying amount: Loans and advances = P Education + M Professional, scientific and technical activities + E Water supply + G Wholesale and retail trade + F Construction + C Manufacturing + L Real estate activities + I Accommodation and food service activities + R Arts, entertainment and recreation + Q Human health services and social work activities + B Mining and quarrying + J Information and communication + D Electricity, gas, steam and air conditioning supply + H Transport and storage + K Financial and insurance activities + N Administrative and support service activities + O Public administration and defence, compulsory social security + S Other services + A Agriculture, forestry and fishing

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 20.07.1 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

Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes (F 20.07.1)

Rows

  • 0010A Agriculture, forestry and fishing
  • 0020B Mining and quarrying
  • 0030C Manufacturing
  • 0040D Electricity, gas, steam and air conditioning supply
  • 0050E Water supply
  • 0060F Construction
  • 0070G Wholesale and retail trade
  • 0080H Transport and storage
  • 0090I Accommodation and food service activities
  • 0100J Information and communication
  • 0105K Financial and insurance activities
  • 0110L Real estate activities
  • 0120M Professional, scientific and technical activities
  • 0130N Administrative and support service activities
  • 0140O Public administration and defence, compulsory social security
  • 0150P Education
  • 0160Q Human health services and social work activities
  • 0170R Arts, entertainment and recreation
  • 0180S Other services
  • 0190Loans and advances

Columns

  • 0010Gross carrying amount
  • 0011Of which: loans and advances subject to impairment
  • 0012Of which: non-performing
  • 0021Accumulated impairment
  • 0022Accumulated negative changes in fair value due to credit risk on non-performing exposures
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_20.07.1,r0190,c0010,} = sum({F_20.07.1,r0150,c0010,},{F_20.07.1,r0120,c0010,},{F_20.07.1,r0050,c0010,},{F_20.07.1,r0070,c0010,},{F_20.07.1,r0060,c0010,},{F_20.07.1,r0030,c0010,},{F_20.07.1,r0110,c0010,},{F_20.07.1,r0090,c0010,},{F_20.07.1,r0170,c0010,},{F_20.07.1,r0160,c0010,},{F_20.07.1,r0020,c0010,},{F_20.07.1,r0100,c0010,},{F_20.07.1,r0040,c0010,},{F_20.07.1,r0080,c0010,},{F_20.07.1,r0105,c0010,},{F_20.07.1,r0130,c0010,},{F_20.07.1,r0140,c0010,},{F_20.07.1,r0180,c0010,},{F_20.07.1,r0010,c0010,})

The next four:

{F_20.07.1,r0190,c0021,} = sum({F_20.07.1,r0050,c0021,},{F_20.07.1,r0060,c0021,},{F_20.07.1,r0010,c0021,},{F_20.07.1,r0110,c0021,},{F_20.07.1,r0040,c0021,},{F_20.07.1,r0020,c0021,},{F_20.07.1,r0130,c0021,},{F_20.07.1,r0105,c0021,},{F_20.07.1,r0090,c0021,},{F_20.07.1,r0170,c0021,},{F_20.07.1,r0120,c0021,},{F_20.07.1,r0180,c0021,},{F_20.07.1,r0150,c0021,},{F_20.07.1,r0030,c0021,},{F_20.07.1,r0070,c0021,},{F_20.07.1,r0100,c0021,},{F_20.07.1,r0080,c0021,},{F_20.07.1,r0160,c0021,},{F_20.07.1,r0140,c0021,}){F_20.07.1,r0190,c0012,} = sum({F_20.07.1,r0060,c0012,},{F_20.07.1,r0160,c0012,},{F_20.07.1,r0050,c0012,},{F_20.07.1,r0100,c0012,},{F_20.07.1,r0130,c0012,},{F_20.07.1,r0105,c0012,},{F_20.07.1,r0040,c0012,},{F_20.07.1,r0020,c0012,},{F_20.07.1,r0080,c0012,},{F_20.07.1,r0010,c0012,},{F_20.07.1,r0070,c0012,},{F_20.07.1,r0180,c0012,},{F_20.07.1,r0110,c0012,},{F_20.07.1,r0170,c0012,},{F_20.07.1,r0090,c0012,},{F_20.07.1,r0030,c0012,},{F_20.07.1,r0120,c0012,},{F_20.07.1,r0140,c0012,},{F_20.07.1,r0150,c0012,}){F_20.07.1,r0190,c0011,} = sum({F_20.07.1,r0060,c0011,},{F_20.07.1,r0140,c0011,},{F_20.07.1,r0170,c0011,},{F_20.07.1,r0020,c0011,},{F_20.07.1,r0130,c0011,},{F_20.07.1,r0040,c0011,},{F_20.07.1,r0180,c0011,},{F_20.07.1,r0010,c0011,},{F_20.07.1,r0100,c0011,},{F_20.07.1,r0120,c0011,},{F_20.07.1,r0090,c0011,},{F_20.07.1,r0030,c0011,},{F_20.07.1,r0150,c0011,},{F_20.07.1,r0070,c0011,},{F_20.07.1,r0110,c0011,},{F_20.07.1,r0160,c0011,},{F_20.07.1,r0080,c0011,},{F_20.07.1,r0105,c0011,},{F_20.07.1,r0050,c0011,}){F_20.07.1,r0190,c0022,} = sum({F_20.07.1,r0150,c0022,},{F_20.07.1,r0030,c0022,},{F_20.07.1,r0080,c0022,},{F_20.07.1,r0020,c0022,},{F_20.07.1,r0060,c0022,},{F_20.07.1,r0010,c0022,},{F_20.07.1,r0090,c0022,},{F_20.07.1,r0130,c0022,},{F_20.07.1,r0180,c0022,},{F_20.07.1,r0170,c0022,},{F_20.07.1,r0120,c0022,},{F_20.07.1,r0070,c0022,},{F_20.07.1,r0140,c0022,},{F_20.07.1,r0040,c0022,},{F_20.07.1,r0105,c0022,},{F_20.07.1,r0160,c0022,},{F_20.07.1,r0050,c0022,},{F_20.07.1,r0100,c0022,},{F_20.07.1,r0110,c0022,})

Every FINREP 9 rule, by template

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