Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: other financial corporations: impaired gross carrying amount or nominal amount must equal impaired assets in F 04.09 plus impaired assets in F 04.10 minus assets under LOCOM (EBA rule v5522_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.a, information on performing and non-performing exposures (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For other financial corporations: impaired gross carrying amount or nominal amount must equal these three worked out:

  • Impaired assets in F 04.09
  • Impaired assets in F 04.10
  • Minus assets under LOCOM
How the Line4 Check report words itShow

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

F_18.00.A: Other financial corporations, Of which: impaired = F_04.09: Other financial corporations, Impaired assets + F_04.10: Other financial corporations, Impaired assets - F_04.10: Other financial corporations, of which: assets under LOCOM

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

  • 0050Other financial corporations

Column

  • 0020Impaired assets

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

  • 0020Impaired assets
  • 0025of which: assets under LOCOM

Information on performing and non-performing exposures (I) (F 18.00.a)

Row

  • 0050Other financial corporations

Column

  • 0122Of which: impaired

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other financial corporations, impaired assets in F 04.091,200
Other financial corporations, impaired assets in F 04.10800
Other financial corporations, assets under LOCOM (taken away)450
Together1,550
What the rule then expects

Other financial corporations, impaired gross carrying amount or nominal amount must then be 1,550.

1,550Passes
1,650Fails

A file that reports 1,550 passes. One that reports 1,650 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.a,r0050,c0122,} = {F_04.09,r0050,c0020,} + {F_04.10,r0100,c0020,} - {F_04.10,r0100,c0025,}

Every FINREP 9 rule, by template

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