Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: credit institutions, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its three parts (row 0224, EBA rule v5513_m)

A warning 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.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 credit institutions: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these three added up:

  • Accumulated negative changes in fair value due to credit risk on non-performing exposures
  • Accumulated negative changes in fair value due to credit risk
  • Accumulated negative value adjustments on LOCOM assets - credit risk induced
How the Line4 Check report words itShow

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

F_18.00.B: Credit institutions, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.07: Credit institutions, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.08: Credit institutions, Accumulated negative changes in fair value due to credit risk + F_04.10: Credit institutions, Accumulated negative value adjustments on LOCOM assets - credit risk induced

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.07, F 04.08 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 fair value through profit or loss (F 04.07)

Row

  • 0150Credit institutions

Column

  • 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

  • 0150Credit institutions

Column

  • 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

  • 0150Credit institutions

Column

  • 0090Accumulated negative value adjustments on LOCOM assets - credit risk induced

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

Row

  • 0224Credit institutions

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
Credit institutions, accumulated negative changes in fair value due to credit risk on non-performing exposures1,200
Credit institutions, accumulated negative changes in fair value due to credit risk800
Credit institutions, accumulated negative value adjustments on LOCOM assets - credit risk induced450
Together2,450
What the rule then expects

Credit institutions, 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,r0224,c0130,} = {F_04.07,r0150,c0021,} + {F_04.08,r0150,c0030,} + {F_04.10,r0150,c0090,}

Every FINREP 9 rule, by template

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