Line4

2 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment, gross carrying amount or nominal amount must equal a calculation over six cells (EBA rule v5475_m)

A check 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).

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment, gross carrying amount or nominal amount must equal these six worked out:

  • Non-trading non-derivative financial assets measured at fair value through profit or loss, carrying amount
  • Minus non-trading non-derivative financial assets measured at fair value through profit or loss, accumulated negative changes in fair value due to credit risk on non-performing exposures
  • Non-trading non-derivative financial assets measured at fair value to equity, carrying amount
  • Minus non-trading non-derivative financial assets measured at fair value to equity, accumulated negative changes in fair value due to credit risk
  • Other non-trading non-derivative financial assets, assets under LOCOM, impaired assets
  • Other non-trading non-derivative financial assets, assets under LOCOM, unimpaired assets

The template it checks

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

  • 0190Non-trading non-derivative financial assets measured at fair value through profit or loss

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

  • 0190Non-trading non-derivative financial assets measured at fair value to equity

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

  • 0190Other non-trading non-derivative financial assets

Columns

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

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

Row

  • 0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

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,r0231,c0010,} = {F_04.07,r0190,c0010,} - {F_04.07,r0190,c0021,} + {F_04.08,r0190,c0010,} - {F_04.08,r0190,c0030,} + sum({F_04.10,r0190,c0025,},{F_04.10,r0190,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.