Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Carrying amount minus assets under LOCOM, carrying amount must equal a calculation over seven columns (F 04.10, EBA rule v5430_m)

A warning in the financial reporting return (FINREP 9), on template F 04.10, breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Carrying amount minus assets under LOCOM, carrying amount must equal these seven worked out:

  • Unimpaired assets
  • Minus assets under LOCOM, unimpaired assets
  • Impaired assets
  • Minus assets under LOCOM, impaired assets
  • Specific allowances for credit risk
  • General allowances for credit risk affecting carrying amount
  • General allowances for banking risk affecting carrying amount

EBA checks it for 15 rows, from debt securities (0060) to other non-trading non-derivative financial assets (0190). That makes 15 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.

Households, Carrying amount - Households, Carrying amount, of which: assets under LOCOM = Households, Unimpaired assets - Households, Unimpaired assets, of which: assets under LOCOM + Households, Impaired assets - Households, Impaired assets, of which: assets under LOCOM + Households, Specific allowances for credit risk + Households, General allowances for credit risk affecting carrying amount + Households, General allowances for banking risk affecting carrying amount

What to do if your filing fails it

  1. 01Open the template 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 04.10 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: other non-trading non-derivative financial assets (F 04.10)

Rows

  • 0060Debt securities
  • 0070Central banks
  • 0080General governments
  • 0090Credit institutions
  • 0100Other financial corporations
  • 0110Non-financial corporations
  • 0120Loans and advances
  • 0130Central banks
  • 0140General governments
  • 0150Credit institutions
  • 0160Other financial corporations
  • 0170Non-financial corporations
  • 0175Of which: Small and Medium-sized Enterprises
  • 0180Households
  • 0190Other non-trading non-derivative financial assets

Columns

  • 0010Carrying amount
  • 0015Unimpaired assets
  • 0016of which: assets under LOCOM
  • 0020Impaired assets
  • 0025of which: assets under LOCOM
  • 0030Specific allowances for credit risk
  • 0040General allowances for credit risk affecting carrying amount
  • 0050General allowances for banking risk affecting carrying amount
  • 0070of which: assets under LOCOM
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_04.10,r0180,c0010,} - {F_04.10,r0180,c0070,} = {F_04.10,r0180,c0015,} - {F_04.10,r0180,c0016,} + {F_04.10,r0180,c0020,} - {F_04.10,r0180,c0025,} + {F_04.10,r0180,c0030,} + {F_04.10,r0180,c0040,} + {F_04.10,r0180,c0050,}

The next five:

{F_04.10,r0070,c0010,} - {F_04.10,r0070,c0070,} = {F_04.10,r0070,c0015,} - {F_04.10,r0070,c0016,} + {F_04.10,r0070,c0020,} - {F_04.10,r0070,c0025,} + {F_04.10,r0070,c0030,} + {F_04.10,r0070,c0040,} + {F_04.10,r0070,c0050,}{F_04.10,r0120,c0010,} - {F_04.10,r0120,c0070,} = {F_04.10,r0120,c0015,} - {F_04.10,r0120,c0016,} + {F_04.10,r0120,c0020,} - {F_04.10,r0120,c0025,} + {F_04.10,r0120,c0030,} + {F_04.10,r0120,c0040,} + {F_04.10,r0120,c0050,}{F_04.10,r0110,c0010,} - {F_04.10,r0110,c0070,} = {F_04.10,r0110,c0015,} - {F_04.10,r0110,c0016,} + {F_04.10,r0110,c0020,} - {F_04.10,r0110,c0025,} + {F_04.10,r0110,c0030,} + {F_04.10,r0110,c0040,} + {F_04.10,r0110,c0050,}{F_04.10,r0100,c0010,} - {F_04.10,r0100,c0070,} = {F_04.10,r0100,c0015,} - {F_04.10,r0100,c0016,} + {F_04.10,r0100,c0020,} - {F_04.10,r0100,c0025,} + {F_04.10,r0100,c0030,} + {F_04.10,r0100,c0040,} + {F_04.10,r0100,c0050,}{F_04.10,r0170,c0010,} - {F_04.10,r0170,c0070,} = {F_04.10,r0170,c0015,} - {F_04.10,r0170,c0016,} + {F_04.10,r0170,c0020,} - {F_04.10,r0170,c0025,} + {F_04.10,r0170,c0030,} + {F_04.10,r0170,c0040,} + {F_04.10,r0170,c0050,}

And 9 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.