Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: non-financial corporations, gross carrying amount or nominal amount must equal the sum of its four parts (row 0186, EBA rule v5161_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.03.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income 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 non-financial corporations: gross carrying amount or nominal amount must equal these four added up:

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

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

F_18.00.A: Non-financial corporations, Gross carrying amount/Nominal amount = F_04.03.1: Non-financial corporations, Purchased or originated credit-impaired financial assets + F_04.03.1: Non-financial corporations, Assets without significant increase in credit risk since initial recognition (Stage 1) + F_04.03.1: Non-financial corporations, Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + F_04.03.1: Non-financial corporations, Credit-impaired assets (Stage 3)

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 04.03.1 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 fair value through other comprehensive income (F 04.03.1)

Row

  • 0100Non-financial corporations

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

  • 0186Non-financial corporations

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

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

Non-financial corporations, 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,r0186,c0010,} = sum({F_04.03.1,r0100,c0041,},{F_04.03.1,r0100,c0015,},{F_04.03.1,r0100,c0030,},{F_04.03.1,r0100,c0040,})

Every FINREP 9 rule, by template

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