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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: other financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its seven parts (EBA rule v5480_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.b, information on performing and non-performing exposures (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For other financial corporations: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these seven added up:

  • Accumulated negative value adjustments on LOCOM assets - credit risk induced
  • General allowances for banking risk affecting carrying amount in F 04.09
  • Specific allowances for credit risk in F 04.09
  • General allowances for credit risk affecting carrying amount in F 04.09
  • General allowances for credit risk affecting carrying amount in F 04.10
  • General allowances for banking risk affecting carrying amount in F 04.10
  • Specific allowances for credit risk in F 04.10
How the Line4 Check report words itShow

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

F_18.00.B: Other financial corporations, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.09: Other financial corporations, Accumulated negative value adjustments on LOCOM assets - credit risk induced + F_04.09: Other financial corporations, General allowances for banking risk affecting carrying amount + F_04.09: Other financial corporations, Specific allowances for credit risk + F_04.09: Other financial corporations, General allowances for credit risk affecting carrying amount + F_04.10: Other financial corporations, General allowances for credit risk affecting carrying amount + F_04.10: Other financial corporations, General allowances for banking risk affecting carrying amount + F_04.10: Other financial corporations, Specific allowances for credit risk

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 04.09 or F 04.10 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 a cost-based method (F 04.09)

Row

  • 0050Other financial corporations

Columns

  • 0030Specific allowances for credit risk
  • 0041General allowances for credit risk affecting carrying amount
  • 0045General allowances for banking risk affecting carrying amount
  • 0080Accumulated negative value adjustments on LOCOM assets - credit risk induced

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

Row

  • 0100Other financial corporations

Columns

  • 0030Specific allowances for credit risk
  • 0040General allowances for credit risk affecting carrying amount
  • 0050General allowances for banking risk affecting carrying amount

Information on performing and non-performing exposures (II) (F 18.00.b)

Row

  • 0050Other financial corporations

Column

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other financial corporations, accumulated negative value adjustments on LOCOM assets - credit risk induced1,200
Other financial corporations, general allowances for banking risk affecting carrying amount in F 04.09800
Other financial corporations, specific allowances for credit risk in F 04.09450
Other financial corporations, general allowances for credit risk affecting carrying amount in F 04.09300
Other financial corporations, general allowances for credit risk affecting carrying amount in F 04.10150
Other financial corporations, general allowances for banking risk affecting carrying amount in F 04.10100
Other financial corporations, specific allowances for credit risk in F 04.1060
Together3,060
What the rule then expects

Other financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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.b,r0050,c0130,} = sum({F_04.09,r0050,c0080,},{F_04.09,r0050,c0045,},{F_04.09,r0050,c0030,},{F_04.09,r0050,c0041,}) + sum({F_04.10,r0100,c0040,},{F_04.10,r0100,c0050,},{F_04.10,r0100,c0030,})

Every FINREP 9 rule, by template

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