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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across breakdown of non-trading loans and advances, and balance sheet statement: assets (F 05.01, F 01.01, EBA rule v5013_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and 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.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Take these six added up, all for loans and advances:

  • Non-financial corporations
  • Credit institutions
  • Households
  • Central banks
  • Other financial corporations
  • General governments

The result must equal these ten added up:

  • Loans and advances, carrying amount (under financial assets at fair value through other comprehensive income)
  • Loans and advances, carrying amount (under other non-trading non-derivative financial assets)
  • Loans and advances, carrying amount (under non-trading financial assets mandatorily at fair value through profit or loss)
  • Loans and advances, carrying amount (under non-trading non-derivative financial assets measured at a cost-based method)
  • Loans and advances, carrying amount (under non-trading non-derivative financial assets measured at fair value to equity)
  • Cash balances at central banks, carrying amount
  • Loans and advances, carrying amount (under non-trading non-derivative financial assets measured at fair value through profit or loss)
  • Loans and advances, carrying amount (under financial assets designated at fair value through profit or loss)
  • Loans and advances, carrying amount (under financial assets at amortised cost)
  • Other demand deposits, carrying amount

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

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_05.01: LOANS AND ADVANCES, Credit institutions + F_05.01: LOANS AND ADVANCES, Households + F_05.01: LOANS AND ADVANCES, Central banks + F_05.01: LOANS AND ADVANCES, Other financial corporations + F_05.01: LOANS AND ADVANCES, General governments = F_01.01: Financial assets at fair value through other comprehensive income, loans and advances + F_01.01: Other non-trading non-derivative financial assets, loans and advances + F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, loans and advances + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, loans and advances + F_01.01: Non-trading non-derivative financial assets measured at fair value to equity, loans and advances + F_01.01: Cash balances at central banks + F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, loans and advances + F_01.01: Financial assets designated at fair value through profit or loss, loans and advances + F_01.01: Financial assets at amortised cost, loans and advances + F_01.01: Other demand deposits

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 01.01 and F 05.01 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

Balance sheet statement: assets (F 01.01)

Rows

  • 0030Cash balances at central banks
  • 0040Other demand deposits
  • 0099Loans and advances
  • 0130Loans and advances
  • 0144Loans and advances
  • 0174Loans and advances
  • 0178Loans and advances
  • 0183Loans and advances
  • 0233Loans and advances
  • 0237Loans and advances

Column

  • 0010Carrying amount

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

Columns

  • 0010Central banks
  • 0020General governments
  • 0030Credit institutions
  • 0040Other financial corporations
  • 0050Non-financial corporations
  • 0060Households
Show the rule as writtenShow

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

sum({F_05.01,r0080,c0050,},{F_05.01,r0080,c0030,},{F_05.01,r0080,c0060,},{F_05.01,r0080,c0010,},{F_05.01,r0080,c0040,},{F_05.01,r0080,c0020,}) = sum({F_01.01,r0144,c0010,},{F_01.01,r0237,c0010,},{F_01.01,r0099,c0010,},{F_01.01,r0233,c0010,},{F_01.01,r0178,c0010,},{F_01.01,r0030,c0010,},{F_01.01,r0174,c0010,},{F_01.01,r0130,c0010,},{F_01.01,r0183,c0010,},{F_01.01,r0040,c0010,})

Every FINREP 9 rule, by template

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