Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.a, F 04.09, F 04.10, EBA rule v5447_m)

A warning in the financial reporting return (FINREP 9), on templates 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, F 04.10, breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets and F 18.00.a, information on performing and non-performing exposures (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Debt instruments at cost or at amortised cost, gross carrying amount or nominal amount minus cash balances at central banks and other demand deposits, gross carrying amount or nominal amount must equal these twelve worked out:

  • Debt securities, unimpaired assets in F 04.09
  • Debt securities, impaired assets in F 04.09
  • Loans and advances, impaired assets in F 04.09
  • Loans and advances, unimpaired assets in F 04.09
  • Debt securities, impaired assets in F 04.10
  • Debt securities, unimpaired assets in F 04.10
  • Loans and advances, impaired assets in F 04.10
  • Loans and advances, unimpaired assets in F 04.10
  • Minus debt securities, assets under LOCOM, impaired assets
  • Minus debt securities, assets under LOCOM, unimpaired assets
  • Minus loans and advances, assets under LOCOM, impaired assets
  • Minus loans and advances, assets under LOCOM, unimpaired assets

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_18.00.A: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, Gross carrying amount/Nominal amount - F_18.00.A: Cash balances at central banks and other demand deposits, Gross carrying amount/Nominal amount = F_04.09: Debt securities, Unimpaired assets + F_04.09: Debt securities, Impaired assets + F_04.09: Loans and advances, Impaired assets + F_04.09: Loans and advances, Unimpaired assets + F_04.10: Debt securities, Impaired assets + F_04.10: Debt securities, Unimpaired assets + F_04.10: Loans and advances, Impaired assets + F_04.10: Loans and advances, Unimpaired assets - F_04.10: Debt securities, Impaired assets, of which: assets under LOCOM - F_04.10: Debt securities, Unimpaired assets, of which: assets under LOCOM - F_04.10: Loans and advances, Impaired assets, of which: assets under LOCOM - F_04.10: Loans and advances, Unimpaired assets, of which: assets under LOCOM

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 04.09 or 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: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)

Rows

  • 0010Debt securities
  • 0070Loans and advances

Columns

  • 0010Unimpaired assets
  • 0020Impaired assets

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets (F 04.10)

Rows

  • 0060Debt securities
  • 0120Loans and advances

Columns

  • 0015Unimpaired assets
  • 0016of which: assets under LOCOM
  • 0020Impaired assets
  • 0025of which: assets under LOCOM

Information on performing and non-performing exposures (I) (F 18.00.a)

Rows

  • 0005Cash balances at central banks and other demand deposits
  • 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Column

  • 0010Gross carrying amount/Nominal amount
Show the rule as writtenShow

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

{F_18.00.a,r0180,c0010,} - {F_18.00.a,r0005,c0010,} = sum({F_04.09,r0010,c0010,},{F_04.09,r0010,c0020,}) + sum({F_04.09,r0070,c0020,},{F_04.09,r0070,c0010,}) + sum({F_04.10,r0060,c0020,},{F_04.10,r0060,c0015,}) + sum({F_04.10,r0120,c0020,},{F_04.10,r0120,c0015,}) - sum({F_04.10,r0060,c0025,},{F_04.10,r0060,c0016,}) - sum({F_04.10,r0120,c0025,},{F_04.10,r0120,c0016,})

Every FINREP 9 rule, by template

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