Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, gross carrying amount must equal a calculation over ten cells (EBA rule v5533_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 04.09, 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 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 ten worked out:

  • Non-financial corporations, carrying amount in F 04.07
  • Minus non-financial corporations, accumulated negative changes in fair value due to credit risk on non-performing exposures
  • Non-financial corporations, carrying amount in F 04.08
  • Minus non-financial corporations, accumulated negative changes in fair value due to credit risk
  • Non-financial corporations, impaired assets in F 04.08
  • Non-financial corporations, unimpaired assets in F 04.08
  • Non-financial corporations, impaired assets in F 04.09
  • Non-financial corporations, unimpaired assets in F 04.09
  • Non-financial corporations, unimpaired assets in F 04.10
  • Non-financial corporations, impaired assets in F 04.10
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_04.07: Non-financial corporations, Carrying amount - F_04.07: Non-financial corporations, Accumulated negative changes in fair value due to credit risk on non-performing exposures + F_04.08: Non-financial corporations, Carrying amount - F_04.08: Non-financial corporations, Accumulated negative changes in fair value due to credit risk + F_04.08: Non-financial corporations, Impaired assets + F_04.08: Non-financial corporations, Unimpaired assets + F_04.09: Non-financial corporations, Impaired assets + F_04.09: Non-financial corporations, Unimpaired assets + F_04.10: Non-financial corporations, Unimpaired assets + F_04.10: Non-financial corporations, Impaired assets

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 04.07, F 04.08, 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 fair value through profit or loss (F 04.07)

Row

  • 0170Non-financial corporations

Columns

  • 0010Carrying amount
  • 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

  • 0170Non-financial corporations

Columns

  • 0010Carrying amount
  • 0030Accumulated negative changes in fair value due to credit risk
  • 0040Unimpaired assets
  • 0050Impaired assets

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

Columns

  • 0010Unimpaired assets
  • 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

  • 0015Unimpaired assets
  • 0020Impaired 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_04.07,r0170,c0010,} - {F_04.07,r0170,c0021,} + {F_04.08,r0170,c0010,} - {F_04.08,r0170,c0030,} + sum({F_04.08,r0170,c0050,},{F_04.08,r0170,c0040,}) + sum({F_04.09,r0120,c0020,},{F_04.09,r0120,c0010,}) + sum({F_04.10,r0170,c0015,},{F_04.10,r0170,c0020,})

Every FINREP 9 rule, by template

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