Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities must equal the sum of its five parts (F 04.10, EBA rule v5043_m)

A warning in the financial reporting return (FINREP 9), on template F 04.10, breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Debt securities must equal these five added up:

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

EBA checks it for 13 columns, from carrying amount (0010) to accumulated total write-offs (0110). 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.

Accumulated total write-offs: Debt securities = Central banks + Other financial corporations + Credit institutions + Non-financial corporations + General governments

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.10 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: other non-trading non-derivative financial assets (F 04.10)

Rows

  • 0060Debt securities
  • 0070Central banks
  • 0080General governments
  • 0090Credit institutions
  • 0100Other financial corporations
  • 0110Non-financial corporations

Columns

  • 0010Carrying amount
  • 0015Unimpaired assets
  • 0016of which: assets under LOCOM
  • 0020Impaired assets
  • 0025of which: assets under LOCOM
  • 0030Specific allowances for credit risk
  • 0040General allowances for credit risk affecting carrying amount
  • 0050General allowances for banking risk affecting carrying amount
  • 0070of which: assets under LOCOM
  • 0080Accumulated negative value adjustments on LOCOM assets - market risk induced
  • 0090Accumulated negative value adjustments on LOCOM assets - credit risk induced
  • 0100Accumulated partial write-offs
  • 0110Accumulated total write-offs

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central banks1,200
Other financial corporations800
Credit institutions450
Non-financial corporations300
General governments150
Together2,900
What the rule then expects

Debt securities must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_04.10,r0060,c0110,} = sum({F_04.10,r0070,c0110,},{F_04.10,r0100,c0110,},{F_04.10,r0090,c0110,},{F_04.10,r0110,c0110,},{F_04.10,r0080,c0110,})

The next five:

{F_04.10,r0060,c0100,} = sum({F_04.10,r0110,c0100,},{F_04.10,r0080,c0100,},{F_04.10,r0100,c0100,},{F_04.10,r0090,c0100,},{F_04.10,r0070,c0100,}){F_04.10,r0060,c0025,} = sum({F_04.10,r0110,c0025,},{F_04.10,r0080,c0025,},{F_04.10,r0090,c0025,},{F_04.10,r0100,c0025,},{F_04.10,r0070,c0025,}){F_04.10,r0060,c0080,} = sum({F_04.10,r0070,c0080,},{F_04.10,r0100,c0080,},{F_04.10,r0080,c0080,},{F_04.10,r0110,c0080,},{F_04.10,r0090,c0080,}){F_04.10,r0060,c0030,} = sum({F_04.10,r0070,c0030,},{F_04.10,r0100,c0030,},{F_04.10,r0080,c0030,},{F_04.10,r0110,c0030,},{F_04.10,r0090,c0030,}){F_04.10,r0060,c0090,} = sum({F_04.10,r0090,c0090,},{F_04.10,r0110,c0090,},{F_04.10,r0070,c0090,},{F_04.10,r0100,c0090,},{F_04.10,r0080,c0090,})

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.