Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: non-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 v5529_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 non-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: Non-financial corporations, Of which: impaired = F_04.09: Non-financial corporations, Impaired assets + F_04.10: Non-financial corporations, Impaired assets - F_04.10: Non-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

  • 0120Non-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

  • 0170Non-financial corporations

Columns

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

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

Row

  • 0120Non-financial corporations

Column

  • 0122Of which: impaired

A worked example

The first of its checks, with simple numbers.

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

Non-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,r0120,c0122,} = {F_04.09,r0120,c0020,} + {F_04.10,r0170,c0020,} - {F_04.10,r0170,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.