Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at cost or at amortised cost: debt securities, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (EBA rule v5222_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.b, information on performing and non-performing exposures (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For debt securities: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these four added up:

  • 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)
  • Purchased or originated credit-impaired financial assets
How the Line4 Check report words itShow

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

F_18.00.B: Debt securities, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.04.1: Debt securities, Assets without significant increase in credit risk since initial recognition (Stage 1) + 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, Credit-impaired assets (Stage 3) + F_04.04.1: Debt securities, Purchased or originated credit-impaired financial assets

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0050Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0060Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0070Credit-impaired assets (Stage 3)
  • 0071Purchased or originated credit-impaired financial assets

Information on performing and non-performing exposures (II) (F 18.00.b)

Row

  • 0010Debt securities

Column

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities, assets without significant increase in credit risk since initial recognition (Stage 1)1,200
Debt securities, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)800
Debt securities, credit-impaired assets (Stage 3)450
Debt securities, purchased or originated credit-impaired financial assets300
Together2,750
What the rule then expects

Debt securities, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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.b,r0010,c0130,} = sum({F_04.04.1,r0010,c0050,},{F_04.04.1,r0010,c0060,},{F_04.04.1,r0010,c0070,},{F_04.04.1,r0010,c0071,})

Every FINREP 9 rule, by template

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