Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 14 values it checks in provisions cannot be more than zero (F 43.00, EBA rule v3984_s)

A warning in the financial reporting return (FINREP 9), on template F 43.00, provisions.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in provisions cannot be more than zero.

EBA checks it for seven columns: pensions and other post employment defined benefit obligations, other long term employee benefits, restructuring, pending legal issues and tax litigation, commitments and guarantees given under national GAAP, other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4, and other provisions. And for two rows: (-) amounts used and (-) Unused amounts reversed during the period. That makes 14 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.

Other provisions: (-) Amounts used <= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 43.00 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

Provisions (F 43.00)

Rows

  • 0030(-) Amounts used
  • 0040(-) Unused amounts reversed during the period

Columns

  • 0010Pensions and other post employment defined benefit obligations
  • 0020Other long term employee benefits
  • 0030Restructuring
  • 0040Pending legal issues and tax litigation
  • 0050Commitments and guarantees given under national GAAP
  • 0055Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4
  • 0060Other provisions

A worked example

The first of its checks, with simple numbers.

What the rule then expects

(-) amounts used, other provisions can then be at most 0.

0Passes
100Fails

A file that reports 0 passes. One that reports 100 fails, by 100.

The numbers are illustrative.

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_43.00,r0030,c0060,} <= 0

The next five:

{F_43.00,r0040,c0050,} <= 0{F_43.00,r0030,c0030,} <= 0{F_43.00,r0030,c0050,} <= 0{F_43.00,r0040,c0060,} <= 0{F_43.00,r0040,c0020,} <= 0

And 8 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.