Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, gross carrying amount in F 05.01 must equal a calculation over four cells (EBA rule v5350_m)

A warning in the financial reporting return (FINREP 9), on templates F 05.01, breakdown of non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product 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

Loans and advances, gross carrying amount in F 05.01 must equal these four worked out:

  • Loans and advances, gross carrying amount in F 20.04 (all sheets added up)
  • Cash balances at central banks and other demand deposits, gross carrying amount (all sheets added up)
  • Minus loans and advances, gross carrying amount held for trading or trading (all sheets added up)
  • Minus cash balances at central banks and other demand deposits, gross carrying amount held for trading or trading (all sheets added up)
How the Line4 Check report words itShow

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

F_05.01: LOANS AND ADVANCES, Gross carrying amount = F_20.04: Loans and advances, Gross carrying amount (all sheets added up) + F_20.04: Cash balances at central banks and other demand deposits, Gross carrying amount (all sheets added up) - (F_20.04: Loans and advances, Of which: held for trading or trading (all sheets added up) + F_20.04: Cash balances at central banks and other demand deposits, Of which: held for trading or trading (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 05.01 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

Breakdown of non-trading loans and advances by product: loans and advances other than held for trading, trading or held for sale assets by product (F 05.01)

Row

  • 0080LOANS AND ADVANCES

Column

  • 0005Gross carrying amount

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

Rows

  • 0075Cash balances at central banks and other demand deposits
  • 0140Loans and advances

Columns

  • 0010Gross carrying amount
  • 0011Of which: held for trading or trading
Show the rule as writtenShow

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

{F_05.01,r0080,c0005,} = sum({F_20.04,r0140,c0010,}) + sum({F_20.04,r0075,c0010,}) - sum({F_20.04,r0140,c0011,},{F_20.04,r0075,c0011,})

Every FINREP 9 rule, by template

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