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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, gross carrying amount or nominal amount must equal the sum of its two parts (EBA rule v5454_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.08, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity 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

For loans and advances: gross carrying amount or nominal amount must equal impaired assets plus unimpaired assets.

How the Line4 Check report words itShow

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

F_18.00.A: Loans and advances, Gross carrying amount/Nominal amount = F_04.08: Loans and advances, Impaired assets + F_04.08: Loans and advances, Unimpaired assets

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 18.00 and F 04.08 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 fair value to equity (F 04.08)

Row

  • 0120Loans and advances

Columns

  • 0040Unimpaired assets
  • 0050Impaired assets

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

Row

  • 0191Loans and advances

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances, impaired assets1,200
Loans and advances, unimpaired assets800
Together2,000
What the rule then expects

Loans and advances, gross carrying amount or nominal amount must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

{F_18.00.a,r0191,c0010,} = sum({F_04.08,r0120,c0050,},{F_04.08,r0120,c0040,})

Every FINREP 9 rule, by template

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