Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Debt securities must equal the sum of its five parts (F 12.02, EBA rule v5057_m)

A blocking check in the financial reporting return (FINREP 9), on template F 12.02, transfers between impairment stages (gross basis presentation).

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

EBA checks it for six columns: to Stage 2 from Stage 1, to Stage 1 from Stage 2, to Stage 3 from Stage 2, to Stage 2 from Stage 3, to Stage 3 from Stage 1 and to Stage 1 from Stage 3. That makes six 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.

To Stage 2 from Stage 1: Debt securities = Central banks + General governments + Credit institutions + Other financial corporations + Non-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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 12.02 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

Transfers between impairment stages (gross basis presentation) (F 12.02)

Rows

  • 0010Debt securities
  • 0020Central banks
  • 0030General governments
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations

Columns

  • 0010To Stage 2 from Stage 1
  • 0020To Stage 1 from Stage 2
  • 0030To Stage 3 from Stage 2
  • 0040To Stage 2 from Stage 3
  • 0050To Stage 3 from Stage 1
  • 0060To Stage 1 from Stage 3

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
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_12.02,r0010,c0010,} = sum({F_12.02,r0020,c0010,},{F_12.02,r0030,c0010,},{F_12.02,r0040,c0010,},{F_12.02,r0050,c0010,},{F_12.02,r0060,c0010,})

The next five:

{F_12.02,r0010,c0020,} = sum({F_12.02,r0020,c0020,},{F_12.02,r0030,c0020,},{F_12.02,r0040,c0020,},{F_12.02,r0050,c0020,},{F_12.02,r0060,c0020,}){F_12.02,r0010,c0030,} = sum({F_12.02,r0020,c0030,},{F_12.02,r0030,c0030,},{F_12.02,r0040,c0030,},{F_12.02,r0050,c0030,},{F_12.02,r0060,c0030,}){F_12.02,r0010,c0040,} = sum({F_12.02,r0020,c0040,},{F_12.02,r0030,c0040,},{F_12.02,r0040,c0040,},{F_12.02,r0050,c0040,},{F_12.02,r0060,c0040,}){F_12.02,r0010,c0050,} = sum({F_12.02,r0020,c0050,},{F_12.02,r0030,c0050,},{F_12.02,r0040,c0050,},{F_12.02,r0050,c0050,},{F_12.02,r0060,c0050,}){F_12.02,r0010,c0060,} = sum({F_12.02,r0020,c0060,},{F_12.02,r0030,c0060,},{F_12.02,r0040,c0060,},{F_12.02,r0050,c0060,},{F_12.02,r0060,c0060,})

Every FINREP 9 rule, by template

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