Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: general governments, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (row 0193, EBA rule v5244_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.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 general governments: 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)
  • Credit-impaired assets (Stage 3)
  • Purchased or originated credit-impaired financial assets
  • Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
How the Line4 Check report words itShow

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

F_18.00.B: General governments, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.03.1: General governments, Assets without significant increase in credit risk since initial recognition (Stage 1) + F_04.03.1: General governments, Credit-impaired assets (Stage 3) + F_04.03.1: General governments, Purchased or originated credit-impaired financial assets + F_04.03.1: General governments, Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0130General governments

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

  • 0193General governments

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
General governments, assets without significant increase in credit risk since initial recognition (Stage 1)1,200
General governments, credit-impaired assets (Stage 3)800
General governments, purchased or originated credit-impaired financial assets450
General governments, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)300
Together2,750
What the rule then expects

General governments, 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,r0193,c0130,} = sum({F_04.03.1,r0130,c0050,},{F_04.03.1,r0130,c0070,},{F_04.03.1,r0130,c0071,},{F_04.03.1,r0130,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.