Line4

2 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Debt securities, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its two parts (EBA rule v5250_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.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 accumulated negative changes in fair value due to credit risk on non-performing exposures in F 04.02.1 plus accumulated negative changes in fair value due to credit risk on non-performing exposures in F 04.02.2.

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_04.02.1: Debt securities, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.02.2: Debt securities, 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. 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.02.1 or F 04.02.2 as reported.
  6. 06This 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)

Row

  • 0050Debt securities

Column

  • 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)

Row

  • 0060Debt securities

Column

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

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

Row

  • 0211Debt 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, accumulated negative changes in fair value due to credit risk on non-performing exposures in F 04.02.11,200
Debt securities, accumulated negative changes in fair value due to credit risk on non-performing exposures in F 04.02.2800
Together2,000
What the rule then expects

Debt securities, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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,r0211,c0130,} = {F_04.02.1,r0050,c0020,} + {F_04.02.2,r0060,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.