Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: credit institutions, gross carrying amount or nominal amount must equal a calculation over six cells (row 0224, EBA rule v5471_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.07, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss, 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, 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

For credit institutions: gross carrying amount or nominal amount must equal these six worked out:

  • Carrying amount in F 04.07
  • Minus accumulated negative changes in fair value due to credit risk on non-performing exposures
  • Carrying amount in F 04.08
  • Minus accumulated negative changes in fair value due to credit risk
  • Assets under LOCOM, unimpaired assets
  • Assets under LOCOM, impaired assets
How the Line4 Check report words itShow

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

F_18.00.A: Credit institutions, Gross carrying amount/Nominal amount = F_04.07: Credit institutions, Carrying amount - F_04.07: Credit institutions, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.08: Credit institutions, Carrying amount - F_04.08: Credit institutions, Accumulated negative changes in fair value due to credit risk + F_04.10: Credit institutions, Unimpaired assets, of which: assets under LOCOM + F_04.10: Credit institutions, Impaired 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 04.07, F 04.08 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 fair value through profit or loss (F 04.07)

Row

  • 0150Credit institutions

Columns

  • 0010Carrying amount
  • 0021Accumulated negative changes in fair value due to credit risk on non-performing exposures

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

  • 0150Credit institutions

Columns

  • 0010Carrying amount
  • 0030Accumulated negative changes in fair value due to credit risk

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

Row

  • 0150Credit institutions

Columns

  • 0016of which: assets under LOCOM
  • 0025of which: assets under LOCOM

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

Row

  • 0224Credit institutions

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Credit institutions, carrying amount in F 04.071,200
Credit institutions, accumulated negative changes in fair value due to credit risk on non-performing exposures (taken away)800
Credit institutions, carrying amount in F 04.08450
Credit institutions, accumulated negative changes in fair value due to credit risk (taken away)300
Credit institutions, assets under LOCOM, unimpaired assets150
Credit institutions, assets under LOCOM, impaired assets100
Together800
What the rule then expects

Credit institutions, gross carrying amount or nominal amount must then be 800.

800Passes
900Fails

A file that reports 800 passes. One that reports 900 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,r0224,c0010,} = {F_04.07,r0150,c0010,} - {F_04.07,r0150,c0021,} + {F_04.08,r0150,c0010,} - {F_04.08,r0150,c0030,} + sum({F_04.10,r0150,c0016,},{F_04.10,r0150,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.