Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, gross carrying amount must equal a calculation over twelve cells (EBA rule v5532_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.02.1, breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss, F 04.02.2, breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss, F 04.03.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income, F 04.04.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost and F 06.01, breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances, gross carrying amount must equal these twelve worked out:

  • Non-financial corporations, carrying amount in F 04.02.1
  • Minus non-financial corporations, accumulated negative changes in fair value due to credit risk on non-performing exposures in F 04.02.1
  • Non-financial corporations, carrying amount in F 04.02.2
  • Minus non-financial corporations, accumulated negative changes in fair value due to credit risk on non-performing exposures in F 04.02.2
  • Non-financial corporations, assets without significant increase in credit risk since initial recognition (Stage 1) in F 04.03.1
  • Non-financial corporations, purchased or originated credit-impaired financial assets in F 04.03.1
  • Non-financial corporations, credit-impaired assets (Stage 3) in F 04.03.1
  • Non-financial corporations, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) in F 04.03.1
  • Non-financial corporations, credit-impaired assets (Stage 3) in F 04.04.1
  • Non-financial corporations, assets without significant increase in credit risk since initial recognition (Stage 1) in F 04.04.1
  • Non-financial corporations, purchased or originated credit-impaired financial assets in F 04.04.1
  • Non-financial corporations, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) in F 04.04.1
How the Line4 Check report words itShow

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

F_06.01: Loans and advances, Gross carrying amount = F_04.02.1: Non-financial corporations, Carrying amount - F_04.02.1: Non-financial corporations, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.02.2: Non-financial corporations, Carrying amount - F_04.02.2: Non-financial corporations, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.03.1: Non-financial corporations, Assets without significant increase in credit risk since initial recognition (Stage 1) + F_04.03.1: Non-financial corporations, Purchased or originated credit-impaired financial assets + F_04.03.1: Non-financial corporations, Credit-impaired assets (Stage 3) + F_04.03.1: Non-financial corporations, Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + F_04.04.1: Non-financial corporations, Credit-impaired assets (Stage 3) + F_04.04.1: Non-financial corporations, Assets without significant increase in credit risk since initial recognition (Stage 1) + F_04.04.1: Non-financial corporations, Purchased or originated credit-impaired financial assets + F_04.04.1: Non-financial corporations, Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

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 06.01 and F 04.02.1, F 04.02.2, F 04.03.1 or F 04.04.1 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 financial assets mandatorily at fair value through profit or loss (F 04.02.1)

Row

  • 0160Non-financial corporations

Columns

  • 0010Carrying amount
  • 0020Accumulated negative changes in fair value due to credit risk on non-performing exposures

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss (F 04.02.2)

Row

  • 0170Non-financial corporations

Columns

  • 0010Carrying amount
  • 0020Accumulated negative changes in fair value due to credit risk on non-performing exposures

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income (F 04.03.1)

Row

  • 0160Non-financial corporations

Columns

  • 0015Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0040Credit-impaired assets (Stage 3)
  • 0041Purchased or originated credit-impaired financial assets

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost (F 04.04.1)

Row

  • 0120Non-financial corporations

Columns

  • 0015Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0040Credit-impaired assets (Stage 3)
  • 0041Purchased or originated credit-impaired financial assets

Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes (F 06.01)

Row

  • 0190Loans and advances

Column

  • 0010Gross carrying amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_06.01,r0190,c0010,} = {F_04.02.1,r0160,c0010,} - {F_04.02.1,r0160,c0020,} + {F_04.02.2,r0170,c0010,} - {F_04.02.2,r0170,c0020,} + sum({F_04.03.1,r0160,c0015,},{F_04.03.1,r0160,c0041,},{F_04.03.1,r0160,c0040,},{F_04.03.1,r0160,c0030,}) + sum({F_04.04.1,r0120,c0040,},{F_04.04.1,r0120,c0015,},{F_04.04.1,r0120,c0041,},{F_04.04.1,r0120,c0030,})

Every FINREP 9 rule, by template

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