Line4

2 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Closing balance must equal the sum of its eight parts (EBA rule v5053_m)

A blocking check 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

Closing balance must equal these eight added up:

  • Opening balance
  • Increases due to origination and acquisition
  • Decrease due to derecognition repayments and disposals
  • Changes due to change in credit risk (net)
  • Changes due to modifications without derecognition (net)
  • Changes due to update in the institution's methodology for estimation (net)
  • Decrease in allowance account due to write-offs
  • Other adjustments

EBA checks it for 52 rows, from allowances for financial assets without increase in credit risk since initial recognition (Stage 1) (0010) to total allowance for debt instruments (0520). That makes 52 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.

Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Closing balance = Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Opening balance + Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Increases due to origination and acquisition + Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Decrease due to derecognition repayments and disposals + Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Changes due to change in credit risk (net) + Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Changes due to modifications without derecognition (net) + Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Changes due to update in the institution's methodology for estimation (net) + Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Decrease in allowance account due to write-offs + Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Other adjustments

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 blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

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

Rows

  • 0010Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)
  • 0015Cash balances at central banks and other demand deposits
  • 0020Debt securities
  • 0030Central banks
  • 0040General governments
  • 0050Credit institutions
  • 0060Other financial corporations
  • 0070Non-financial corporations
  • 0080Loans and advances
  • 0090Central banks
  • 0100General governments
  • 0110Credit institutions
  • 0120Other financial corporations
  • 0130Non-financial corporations
  • 0140Households
  • 0160of which: collectively measured allowances
  • 0170of which: individually measured allowances
  • 0180Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0185Cash balances at central banks and other demand deposits
  • 0190Debt securities
  • 0200Central banks
  • 0210General governments
  • 0220Credit institutions
  • 0230Other financial corporations
  • 0240Non-financial corporations
  • 0250Loans and advances
  • 0260Central banks
  • 0270General governments
  • 0280Credit institutions
  • 0290Other financial corporations
  • 0300Non-financial corporations
  • 0310Households
  • 0330of which: collectively measured allowances
  • 0340of which: individually measured allowances
  • 0360Allowances for credit-impaired debt instruments (Stage 3)
  • 0365Cash balances at central banks and other demand deposits
  • 0370Debt securities
  • 0380Central banks
  • 0390General governments
  • 0400Credit institutions

And 12 more.

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
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,r0010,c0100,} = sum({F_12.01.a,r0010,c0010,},{F_12.01.a,r0010,c0020,},{F_12.01.a,r0010,c0030,},{F_12.01.a,r0010,c0040,},{F_12.01.a,r0010,c0050,},{F_12.01.a,r0010,c0070,},{F_12.01.a,r0010,c0080,},{F_12.01.a,r0010,c0090,})

The next five:

{F_12.01.a,r0015,c0100,} = sum({F_12.01.a,r0015,c0010,},{F_12.01.a,r0015,c0020,},{F_12.01.a,r0015,c0030,},{F_12.01.a,r0015,c0040,},{F_12.01.a,r0015,c0050,},{F_12.01.a,r0015,c0070,},{F_12.01.a,r0015,c0080,},{F_12.01.a,r0015,c0090,}){F_12.01.a,r0020,c0100,} = sum({F_12.01.a,r0020,c0010,},{F_12.01.a,r0020,c0020,},{F_12.01.a,r0020,c0030,},{F_12.01.a,r0020,c0040,},{F_12.01.a,r0020,c0050,},{F_12.01.a,r0020,c0070,},{F_12.01.a,r0020,c0080,},{F_12.01.a,r0020,c0090,}){F_12.01.a,r0030,c0100,} = sum({F_12.01.a,r0030,c0010,},{F_12.01.a,r0030,c0020,},{F_12.01.a,r0030,c0030,},{F_12.01.a,r0030,c0040,},{F_12.01.a,r0030,c0050,},{F_12.01.a,r0030,c0070,},{F_12.01.a,r0030,c0080,},{F_12.01.a,r0030,c0090,}){F_12.01.a,r0040,c0100,} = sum({F_12.01.a,r0040,c0010,},{F_12.01.a,r0040,c0020,},{F_12.01.a,r0040,c0030,},{F_12.01.a,r0040,c0040,},{F_12.01.a,r0040,c0050,},{F_12.01.a,r0040,c0070,},{F_12.01.a,r0040,c0080,},{F_12.01.a,r0040,c0090,}){F_12.01.a,r0050,c0100,} = sum({F_12.01.a,r0050,c0010,},{F_12.01.a,r0050,c0020,},{F_12.01.a,r0050,c0030,},{F_12.01.a,r0050,c0040,},{F_12.01.a,r0050,c0050,},{F_12.01.a,r0050,c0070,},{F_12.01.a,r0050,c0080,},{F_12.01.a,r0050,c0090,})

And 46 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.