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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: the sum of two rows must equal general governments, accumulated impairment (all sheets added up) (EBA rule v5314_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 general governments: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0193) plus accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0090) 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: Loans and advances, general governments, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0193) + F_18.00.B: Loans and advances, general governments, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0090) = F_20.04: General governments, 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

  • 0090General governments
  • 0193General governments

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

  • 0160General governments

Column

  • 0031Accumulated impairment
Show the rule as writtenShow

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

sum({F_18.00.b,r0193,c0130,},{F_18.00.b,r0090,c0130,}) = sum({F_20.04,r0160,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.