Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.b, F 04.09, F 04.10, EBA rule v5489_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

Debt instruments at cost or at amortised cost, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions minus cash balances at central banks and other demand deposits, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these seven added up:

  • Non-trading financial assets measured at a cost-based method, general allowances for credit risk affecting carrying amount
  • Non-trading financial assets measured at a cost-based method, accumulated negative value adjustments on LOCOM assets - credit risk induced
  • Non-trading financial assets measured at a cost-based method, general allowances for banking risk affecting carrying amount
  • Non-trading financial assets measured at a cost-based method, specific allowances for credit risk
  • Other non-trading non-derivative financial assets, general allowances for credit risk affecting carrying amount
  • Other non-trading non-derivative financial assets, specific allowances for credit risk
  • Other non-trading non-derivative financial assets, general allowances for banking risk affecting carrying amount

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_18.00.B: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions - F_18.00.B: Cash balances at central banks and other demand deposits, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.09: NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD, General allowances for credit risk affecting carrying amount + F_04.09: NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD, Accumulated negative value adjustments on LOCOM assets - credit risk induced + F_04.09: NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD, General allowances for banking risk affecting carrying amount + F_04.09: NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD, Specific allowances for credit risk + F_04.10: Other non-trading non-derivative financial assets, General allowances for credit risk affecting carrying amount + F_04.10: Other non-trading non-derivative financial assets, Specific allowances for credit risk + F_04.10: Other non-trading non-derivative financial assets, General allowances for banking risk affecting carrying amount

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 04.09 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 a cost-based method (F 04.09)

Row

  • 0140NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD

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

  • 0190Other non-trading non-derivative financial assets

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)

Rows

  • 0005Cash balances at central banks and other demand deposits
  • 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Column

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_18.00.b,r0180,c0130,} - {F_18.00.b,r0005,c0130,} = sum({F_04.09,r0140,c0041,},{F_04.09,r0140,c0080,},{F_04.09,r0140,c0045,},{F_04.09,r0140,c0030,}) + sum({F_04.10,r0190,c0040,},{F_04.10,r0190,c0030,},{F_04.10,r0190,c0050,})

Every FINREP 9 rule, by template

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