Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of two rows must equal loans and advances, accumulated impairment (all sheets added up) (EBA rule v5312_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.b, information on performing and non-performing exposures (II) 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 loans and advances: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at cost or at amortised cost) plus accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at fair value through other comprehensive income or through equity subject to impairment) must equal accumulated impairment (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.B: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, loans and advances, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions + F_18.00.B: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_20.04: Loans and advances, Accumulated impairment (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 (II) (F 18.00.b)

Rows

  • 0070Loans and advances
  • 0191Loans and advances

Column

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

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

Row

  • 0140Loans and advances

Column

  • 0031Accumulated impairment
Show the rule as writtenShow

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

sum({F_18.00.b,r0070,c0130,},{F_18.00.b,r0191,c0130,}) = sum({F_20.04,r0140,c0031,})

Every FINREP 9 rule, by template

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