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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: non-financial corporations, gross carrying amount or nominal amount must equal a calculation over six cells (row 0226, EBA rule v5473_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 non-financial corporations: 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: Non-financial corporations, Gross carrying amount/Nominal amount = F_04.07: Non-financial corporations, Carrying amount - F_04.07: Non-financial corporations, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.08: Non-financial corporations, Carrying amount - F_04.08: Non-financial corporations, Accumulated negative changes in fair value due to credit risk + F_04.10: Non-financial corporations, Unimpaired assets, of which: assets under LOCOM + F_04.10: Non-financial corporations, 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

  • 0170Non-financial corporations

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

  • 0170Non-financial corporations

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

  • 0170Non-financial corporations

Columns

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

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

Row

  • 0226Non-financial corporations

Column

  • 0010Gross carrying amount/Nominal amount

A worked example

The first of its checks, with simple numbers.

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

Non-financial corporations, 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,r0226,c0010,} = {F_04.07,r0170,c0010,} - {F_04.07,r0170,c0021,} + {F_04.08,r0170,c0010,} - {F_04.08,r0170,c0030,} + sum({F_04.10,r0170,c0016,},{F_04.10,r0170,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.