Line4

2 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment, gross carrying amount or nominal amount must equal a calculation over six cells (EBA rule v5183_m)

A blocking check in the financial reporting return (FINREP 9), on templates F 04.02.1, breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss, F 04.02.2, breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss 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

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment, gross carrying amount or nominal amount must equal these six worked out:

  • Debt securities, carrying amount in F 04.02.1
  • Loans and advances, carrying amount in F 04.02.1
  • Minus non-trading financial assets mandatorily at fair value through profit or loss, accumulated negative changes in fair value due to credit risk on non-performing exposures
  • Debt securities, carrying amount in F 04.02.2
  • Loans and advances, carrying amount in F 04.02.2
  • Minus financial assets designated at fair value through profit or loss, accumulated negative changes in fair value due to credit risk on non-performing exposures
How the Line4 Check report words itShow

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

F_18.00.A: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, Gross carrying amount/Nominal amount = F_04.02.1: Debt securities, Carrying amount + F_04.02.1: Loans and advances, Carrying amount - F_04.02.1: NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.02.2: Debt securities, Carrying amount + F_04.02.2: Loans and advances, Carrying amount - F_04.02.2: FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, Accumulated negative changes in fair value due to credit risk on non-performing exposures

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 18.00 and F 04.02.1 or F 04.02.2 as reported.
  5. 05This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss (F 04.02.1)

Rows

  • 0050Debt securities
  • 0110Loans and advances
  • 0180NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS

Columns

  • 0010Carrying amount
  • 0020Accumulated negative changes in fair value due to credit risk on non-performing exposures

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss (F 04.02.2)

Rows

  • 0060Debt securities
  • 0120Loans and advances
  • 0190FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

Columns

  • 0010Carrying amount
  • 0020Accumulated negative changes in fair value due to credit risk on non-performing exposures

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

Row

  • 0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities, carrying amount in F 04.02.11,200
Loans and advances, carrying amount in F 04.02.1800
Non-trading financial assets mandatorily at fair value through profit or loss, accumulated negative changes in fair value due to credit risk on non-performing exposures (taken away)450
Debt securities, carrying amount in F 04.02.2300
Loans and advances, carrying amount in F 04.02.2150
Financial assets designated at fair value through profit or loss, accumulated negative changes in fair value due to credit risk on non-performing exposures (taken away)100
Together1,900
What the rule then expects

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment, gross carrying amount or nominal amount must then be 1,900.

1,900Passes
2,000Fails

A file that reports 1,900 passes. One that reports 2,000 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. Cells are written as {template, row, column, sheet}.

{F_18.00.a,r0231,c0010,} = sum({F_04.02.1,r0050,c0010,},{F_04.02.1,r0110,c0010,}) - {F_04.02.1,r0180,c0020,} + sum({F_04.02.2,r0060,c0010,},{F_04.02.2,r0120,c0010,}) - {F_04.02.2,r0190,c0020,}

Every FINREP 9 rule, by template

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