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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Impaired assets must equal assets under LOCOM (EBA rule v5429_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

Impaired assets must equal assets under LOCOM.

EBA checks it for five rows: equity instruments, unquoted equity instruments, credit institutions, other financial corporations and non-financial corporations. That makes five 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.

Equity instruments, Impaired assets = Equity instruments, of which: assets under LOCOM

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The two values must be the same. Find which of the two is right, and correct the other one.
  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 04.09 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 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

Columns

  • 0020Impaired assets
  • 0025of which: assets under LOCOM

A worked example

The first of its checks, with simple numbers.

Illustrative values
Impaired assets1,200
What the rule then expects

Assets under LOCOM must then be 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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,r0005,c0020,} = {F_04.09,r0005,c0025,}

The next four:

{F_04.09,r0007,c0020,} = {F_04.09,r0007,c0025,}{F_04.09,r0009,c0020,} = {F_04.09,r0009,c0025,}{F_04.09,r0006,c0020,} = {F_04.09,r0006,c0025,}{F_04.09,r0008,c0020,} = {F_04.09,r0008,c0025,}

Every FINREP 9 rule, by template

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