Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Allowances for financial assets without increase in credit risk since initial recognition (Stage 1): debt securities must equal the sum of its five parts (F 12.01.a, EBA rule v5047_m)

A warning in the financial reporting return (FINREP 9), on template F 12.01.a, movements in allowances and provisions for credit losses (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For allowances for financial assets without increase in credit risk since initial recognition (Stage 1): debt securities must equal these five added up:

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

EBA checks it for twelve columns, from opening balance (0010) to gains or losses on derecognition of debt instruments (0125). That makes twelve 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.

Gains or losses on derecognition of debt instruments: Debt securities = Credit institutions + General governments + Central banks + Non-financial corporations + Other financial corporations

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 12.01 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

Movements in allowances and provisions for credit losses (I) (F 12.01.a)

Rows

  • 0020Debt securities
  • 0030Central banks
  • 0040General governments
  • 0050Credit institutions
  • 0060Other financial corporations
  • 0070Non-financial corporations

Columns

  • 0010Opening balance
  • 0020Increases due to origination and acquisition
  • 0030Decrease due to derecognition repayments and disposals
  • 0040Changes due to change in credit risk (net)
  • 0050Changes due to modifications without derecognition (net)
  • 0070Changes due to update in the institution's methodology for estimation (net)
  • 0080Decrease in allowance account due to write-offs
  • 0090Other adjustments
  • 0100Closing balance
  • 0110Recoveries of previously written-off amounts recorded directly to the statement of profit or loss
  • 0120Amounts written-off directly to the statement of profit or loss
  • 0125Gains or losses on derecognition of debt instruments

A worked example

The first of its checks, with simple numbers.

Illustrative values
Credit institutions1,200
General governments800
Central banks450
Non-financial corporations300
Other financial corporations150
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_12.01.a,r0020,c0125,} = sum({F_12.01.a,r0050,c0125,},{F_12.01.a,r0040,c0125,},{F_12.01.a,r0030,c0125,},{F_12.01.a,r0070,c0125,},{F_12.01.a,r0060,c0125,})

The next five:

{F_12.01.a,r0020,c0080,} = sum({F_12.01.a,r0040,c0080,},{F_12.01.a,r0030,c0080,},{F_12.01.a,r0050,c0080,},{F_12.01.a,r0060,c0080,},{F_12.01.a,r0070,c0080,}){F_12.01.a,r0020,c0100,} = sum({F_12.01.a,r0060,c0100,},{F_12.01.a,r0030,c0100,},{F_12.01.a,r0070,c0100,},{F_12.01.a,r0050,c0100,},{F_12.01.a,r0040,c0100,}){F_12.01.a,r0020,c0120,} = sum({F_12.01.a,r0070,c0120,},{F_12.01.a,r0050,c0120,},{F_12.01.a,r0030,c0120,},{F_12.01.a,r0040,c0120,},{F_12.01.a,r0060,c0120,}){F_12.01.a,r0020,c0110,} = sum({F_12.01.a,r0060,c0110,},{F_12.01.a,r0050,c0110,},{F_12.01.a,r0070,c0110,},{F_12.01.a,r0040,c0110,},{F_12.01.a,r0030,c0110,}){F_12.01.a,r0020,c0030,} = sum({F_12.01.a,r0070,c0030,},{F_12.01.a,r0060,c0030,},{F_12.01.a,r0040,c0030,},{F_12.01.a,r0050,c0030,},{F_12.01.a,r0030,c0030,})

And 6 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.