Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, non-financial corporations must equal the sum of its three parts (EBA rule v4975_m)

A warning in the financial reporting return (FINREP 9), on templates F 05.01, breakdown of non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product and F 06.01, breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For loans and advances: non-financial corporations must equal these three added up:

  • Gross carrying amount
  • Accumulated impairment
  • Accumulated negative changes in fair value due to credit risk on non-performing exposures
How the Line4 Check report words itShow

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

F_05.01: LOANS AND ADVANCES, Non-financial corporations = F_06.01: Loans and advances, Gross carrying amount + F_06.01: Loans and advances, Accumulated impairment + F_06.01: Loans and advances, Accumulated negative changes in fair value due to credit risk on non-performing exposures

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 05.01 and F 06.01 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 non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product (F 05.01)

Row

  • 0080LOANS AND ADVANCES

Column

  • 0050Non-financial corporations

Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes (F 06.01)

Row

  • 0190Loans and advances

Columns

  • 0010Gross carrying amount
  • 0021Accumulated impairment
  • 0022Accumulated negative changes in fair value due to credit risk on non-performing exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances, gross carrying amount1,200
Loans and advances, accumulated impairment800
Loans and advances, accumulated negative changes in fair value due to credit risk on non-performing exposures450
Together2,450
What the rule then expects

Loans and advances, non-financial corporations must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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. Cells are written as {template, row, column, sheet}.

{F_05.01,r0080,c0050,} = {F_06.01,r0190,c0010,} + {F_06.01,r0190,c0021,} + {F_06.01,r0190,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.