Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its three parts (row 0186, EBA rule v5495_m)

A warning in the financial reporting return (FINREP 9), on templates 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 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 non-financial corporations: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these three added up:

  • Specific allowances for credit risk
  • General allowances for banking risk affecting carrying amount
  • General allowances for credit risk affecting carrying amount
How the Line4 Check report words itShow

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

F_18.00.B: Non-financial corporations, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.08: Non-financial corporations, Specific allowances for credit risk + F_04.08: Non-financial corporations, General allowances for banking risk affecting carrying amount + F_04.08: Non-financial corporations, General allowances for credit 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. 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 04.08 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 fair value to equity (F 04.08)

Row

  • 0110Non-financial corporations

Columns

  • 0060Specific allowances for credit risk
  • 0070General allowances for credit risk affecting carrying amount
  • 0080General allowances for banking risk affecting carrying amount

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

Row

  • 0186Non-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
Non-financial corporations, specific allowances for credit risk1,200
Non-financial corporations, general allowances for banking risk affecting carrying amount800
Non-financial corporations, general allowances for credit risk affecting carrying amount450
Together2,450
What the rule then expects

Non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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,r0186,c0130,} = sum({F_04.08,r0110,c0060,},{F_04.08,r0110,c0080,},{F_04.08,r0110,c0070,})

Every FINREP 9 rule, by template

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