Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Assets under LOCOM, carrying amount must equal the sum of its three parts (F 04.09, EBA rule v5427_m)

A warning in the financial reporting return (FINREP 9), on template F 04.09, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Assets under LOCOM, carrying amount must equal these three added up:

  • Assets under LOCOM, unimpaired assets
  • Assets under LOCOM, impaired assets
  • Accumulated negative value adjustments on LOCOM assets - credit risk induced

EBA checks it for 20 rows, from equity instruments (0005) to non-trading financial assets measured at a cost-based method (0140). That makes 20 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Non-financial corporations, Carrying amount, of which: assets under LOCOM = Non-financial corporations, Unimpaired assets, of which: assets under LOCOM + Non-financial corporations, Impaired assets, of which: assets under LOCOM + Non-financial corporations, Accumulated negative value adjustments on LOCOM assets - credit risk induced

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.09 as reported.
  6. 06This 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 financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)

Rows

  • 0005Equity instruments
  • 0006of which: unquoted
  • 0007of which: credit institutions
  • 0008of which: other financial corporations
  • 0009of which: non-financial corporations
  • 0010Debt securities
  • 0020Central banks
  • 0030General governments
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations
  • 0070Loans and advances
  • 0080Central banks
  • 0090General governments
  • 0100Credit institutions
  • 0110Other financial corporations
  • 0120Non-financial corporations
  • 0125Of which: Small and Medium-sized Enterprises
  • 0130Households
  • 0140NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD

Columns

  • 0015of which: assets under LOCOM
  • 0025of which: assets under LOCOM
  • 0060of which: assets under LOCOM
  • 0080Accumulated negative value adjustments on LOCOM assets - credit risk induced

A worked example

The first of its checks, with simple numbers.

Illustrative values
assets under LOCOM, unimpaired assets1,200
assets under LOCOM, impaired assets800
Accumulated negative value adjustments on LOCOM assets - credit risk induced450
Together2,450
What the rule then expects

Assets under LOCOM, carrying amount must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_04.09,r0120,c0060,} = {F_04.09,r0120,c0015,} + {F_04.09,r0120,c0025,} + {F_04.09,r0120,c0080,}

The next five:

{F_04.09,r0130,c0060,} = {F_04.09,r0130,c0015,} + {F_04.09,r0130,c0025,} + {F_04.09,r0130,c0080,}{F_04.09,r0006,c0060,} = {F_04.09,r0006,c0015,} + {F_04.09,r0006,c0025,} + {F_04.09,r0006,c0080,}{F_04.09,r0009,c0060,} = {F_04.09,r0009,c0015,} + {F_04.09,r0009,c0025,} + {F_04.09,r0009,c0080,}{F_04.09,r0010,c0060,} = {F_04.09,r0010,c0015,} + {F_04.09,r0010,c0025,} + {F_04.09,r0010,c0080,}{F_04.09,r0050,c0060,} = {F_04.09,r0050,c0015,} + {F_04.09,r0050,c0025,} + {F_04.09,r0050,c0080,}

And 14 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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