Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If accumulated impairment is not zero, gross carrying amount must be more than zero (F 20.07.1, EBA rule v5008_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

If accumulated impairment is not zero, gross carrying amount must be more than zero.

EBA checks it for 20 rows, from agriculture, forestry and fishing (0010) to loans and advances (0190). That makes 20 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.

If S Other services, Accumulated impairment != 0, then S Other services, Gross carrying amount > 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 20.07.1 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

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
  • 0021Accumulated impairment
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}.

if ({F_20.07.1,r0180,c0021,} != 0) then ({F_20.07.1,r0180,c0010,} > 0) else True

The next five:

if ({F_20.07.1,r0010,c0021,} != 0) then ({F_20.07.1,r0010,c0010,} > 0) else Trueif ({F_20.07.1,r0100,c0021,} != 0) then ({F_20.07.1,r0100,c0010,} > 0) else Trueif ({F_20.07.1,r0130,c0021,} != 0) then ({F_20.07.1,r0130,c0010,} > 0) else Trueif ({F_20.07.1,r0190,c0021,} != 0) then ({F_20.07.1,r0190,c0010,} > 0) else Trueif ({F_20.07.1,r0140,c0021,} != 0) then ({F_20.07.1,r0140,c0010,} > 0) else True

And 14 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.