Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of two rows must equal debt securities, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (EBA rule v5267_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.a, information on performing and non-performing exposures (I) and F 20.04, geographical breakdown of assets by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For debt securities: gross carrying amount or nominal amount (under debt instruments at fair value through other comprehensive income or through equity subject to impairment) plus gross carrying amount or nominal amount (under debt instruments at cost or at amortised cost) must equal financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up).

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 FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, debt securities, Gross carrying amount/Nominal amount + F_18.00.A: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, debt securities, Gross carrying amount/Nominal amount = F_20.04: Debt securities, Of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up)

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 20.04 as reported.
  5. 05This 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

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

Rows

  • 0010Debt securities
  • 0181Debt securities

Column

  • 0010Gross carrying amount/Nominal amount

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Row

  • 0080Debt securities

Column

  • 0012Of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_18.00.a,r0181,c0010,},{F_18.00.a,r0010,c0010,}) = sum({F_20.04,r0080,c0012,})

Every FINREP 9 rule, by template

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