Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances must equal the sum of its six parts (F 04.09, EBA rule v5042_m)

A warning in the financial reporting return (FINREP 9), on template F 04.09, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances must equal these six added up:

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

EBA checks it for 13 columns, from unimpaired assets (0010) to accumulated total write-offs (0100). That makes 13 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.

General allowances for banking risk affecting carrying amount: Loans and advances = Central banks + General governments + Credit institutions + Other financial corporations + Non-financial corporations + Households

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.09 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 financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)

Rows

  • 0070Loans and advances
  • 0080Central banks
  • 0090General governments
  • 0100Credit institutions
  • 0110Other financial corporations
  • 0120Non-financial corporations
  • 0130Households

Columns

  • 0010Unimpaired assets
  • 0015of which: assets under LOCOM
  • 0020Impaired assets
  • 0025of which: assets under LOCOM
  • 0030Specific allowances for credit risk
  • 0041General allowances for credit risk affecting carrying amount
  • 0045General allowances for banking risk affecting carrying amount
  • 0050Carrying amount
  • 0060of which: assets under LOCOM
  • 0070Accumulated negative value adjustments on LOCOM assets - market risk induced
  • 0080Accumulated negative value adjustments on LOCOM assets - credit risk induced
  • 0090Accumulated partial write-offs
  • 0100Accumulated total write-offs

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central banks1,200
General governments800
Credit institutions450
Other financial corporations300
Non-financial corporations150
Households100
Together3,000
What the rule then expects

Loans and advances must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_04.09,r0070,c0045,} = {F_04.09,r0080,c0045,} + {F_04.09,r0090,c0045,} + {F_04.09,r0100,c0045,} + {F_04.09,r0110,c0045,} + {F_04.09,r0120,c0045,} + {F_04.09,r0130,c0045,}

The next five:

{F_04.09,r0070,c0100,} = {F_04.09,r0080,c0100,} + {F_04.09,r0090,c0100,} + {F_04.09,r0100,c0100,} + {F_04.09,r0110,c0100,} + {F_04.09,r0120,c0100,} + {F_04.09,r0130,c0100,}{F_04.09,r0070,c0070,} = {F_04.09,r0080,c0070,} + {F_04.09,r0090,c0070,} + {F_04.09,r0100,c0070,} + {F_04.09,r0110,c0070,} + {F_04.09,r0120,c0070,} + {F_04.09,r0130,c0070,}{F_04.09,r0070,c0025,} = {F_04.09,r0080,c0025,} + {F_04.09,r0090,c0025,} + {F_04.09,r0100,c0025,} + {F_04.09,r0110,c0025,} + {F_04.09,r0120,c0025,} + {F_04.09,r0130,c0025,}{F_04.09,r0070,c0090,} = {F_04.09,r0080,c0090,} + {F_04.09,r0090,c0090,} + {F_04.09,r0100,c0090,} + {F_04.09,r0110,c0090,} + {F_04.09,r0120,c0090,} + {F_04.09,r0130,c0090,}{F_04.09,r0070,c0041,} = {F_04.09,r0080,c0041,} + {F_04.09,r0090,c0041,} + {F_04.09,r0100,c0041,} + {F_04.09,r0110,c0041,} + {F_04.09,r0120,c0041,} + {F_04.09,r0130,c0041,}

And 7 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.