Line4

2 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

A total-and-parts check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.b, F 04.02.1, F 04.02.2, row 0231, EBA rule v5263_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

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal 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 plus financial assets designated at fair value through profit or loss, accumulated negative changes in fair value due to credit risk on non-performing exposures.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_18.00.B: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = 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: 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. 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0180NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS

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

  • 0190FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

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

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

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
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 exposures1,200
Financial assets designated at fair value through profit or loss, accumulated negative changes in fair value due to credit risk on non-performing exposures800
Together2,000
What the rule then expects

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment, 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,r0231,c0130,} = {F_04.02.1,r0180,c0020,} + {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.