Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A total-and-parts check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.b, F 04.08, row 0201, EBA rule v5503_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

Debt instruments at fair value through other comprehensive income or through equity subject to impairment, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these three added up, all for non-trading non-derivative financial assets measured at fair value to equity:

  • General allowances for credit risk affecting carrying amount
  • Specific allowances for credit risk
  • 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 FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.08: Non-trading non-derivative financial assets measured at fair value to equity, General allowances for credit risk affecting carrying amount + F_04.08: Non-trading non-derivative financial assets measured at fair value to equity, Specific allowances for credit risk + F_04.08: Non-trading non-derivative financial assets measured at fair value to equity, 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. 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

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

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

  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

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-trading non-derivative financial assets measured at fair value to equity, general allowances for credit risk affecting carrying amount1,200
Non-trading non-derivative financial assets measured at fair value to equity, specific allowances for credit risk800
Non-trading non-derivative financial assets measured at fair value to equity, general allowances for banking risk affecting carrying amount450
Together2,450
What the rule then expects

Debt instruments at fair value through other comprehensive income or through equity subject to impairment, 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,r0201,c0130,} = sum({F_04.08,r0190,c0070,},{F_04.08,r0190,c0060,},{F_04.08,r0190,c0080,})

Every FINREP 9 rule, by template

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