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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at cost or at amortised cost: debt securities, gross carrying amount or nominal amount must equal the sum of its four parts (EBA rule v5155_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.04.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost and F 18.00.a, information on performing and non-performing exposures (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For debt securities: gross carrying amount or nominal amount must equal these four added up:

  • Purchased or originated credit-impaired financial assets
  • Credit-impaired assets (Stage 3)
  • Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • Assets without significant increase in credit risk since initial recognition (Stage 1)
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_18.00.A: Debt securities, Gross carrying amount/Nominal amount = F_04.04.1: Debt securities, Purchased or originated credit-impaired financial assets + F_04.04.1: Debt securities, Credit-impaired assets (Stage 3) + F_04.04.1: Debt securities, Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + F_04.04.1: Debt securities, Assets without significant increase in credit risk since initial recognition (Stage 1)

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 18.00 and F 04.04.1 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: financial assets at amortised cost (F 04.04.1)

Row

  • 0010Debt securities

Columns

  • 0015Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0040Credit-impaired assets (Stage 3)
  • 0041Purchased or originated credit-impaired financial assets

Information on performing and non-performing exposures (I) (F 18.00.a)

Row

  • 0010Debt securities

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities, purchased or originated credit-impaired financial assets1,200
Debt securities, credit-impaired assets (Stage 3)800
Debt securities, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)450
Debt securities, assets without significant increase in credit risk since initial recognition (Stage 1)300
Together2,750
What the rule then expects

Debt securities, gross carrying amount or nominal amount must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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. Cells are written as {template, row, column, sheet}.

{F_18.00.a,r0010,c0010,} = sum({F_04.04.1,r0010,c0041,},{F_04.04.1,r0010,c0040,},{F_04.04.1,r0010,c0030,},{F_04.04.1,r0010,c0015,})

Every FINREP 9 rule, by template

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