Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, accumulated impairment must equal the sum of its nine parts (EBA rule v5535_m)

A warning in the financial reporting return (FINREP 9), on templates 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, accumulated impairment must equal these nine added up, all for non-financial corporations:

  • General allowances for banking risk affecting carrying amount in F 04.08
  • Specific allowances for credit risk in F 04.08
  • General allowances for credit risk affecting carrying amount in F 04.08
  • General allowances for banking risk affecting carrying amount in F 04.09
  • General allowances for credit risk affecting carrying amount in F 04.09
  • Specific allowances for credit risk in F 04.09
  • General allowances for credit risk affecting carrying amount in F 04.10
  • Specific allowances for credit risk in F 04.10
  • General allowances for banking risk affecting carrying amount 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, Accumulated impairment = F_04.08: Non-financial corporations, General allowances for banking risk affecting carrying amount + F_04.08: Non-financial corporations, Specific allowances for credit risk + F_04.08: Non-financial corporations, General allowances for credit risk affecting carrying amount + F_04.09: Non-financial corporations, General allowances for banking risk affecting carrying amount + F_04.09: Non-financial corporations, General allowances for credit risk affecting carrying amount + F_04.09: Non-financial corporations, Specific allowances for credit risk + F_04.10: Non-financial corporations, General allowances for credit risk affecting carrying amount + F_04.10: Non-financial corporations, Specific allowances for credit risk + F_04.10: Non-financial corporations, General allowances for banking risk affecting carrying amount

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 column, 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 06.01 and F 04.08, F 04.09 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 to equity (F 04.08)

Row

  • 0170Non-financial corporations

Columns

  • 0060Specific allowances for credit risk
  • 0070General allowances for credit risk affecting carrying amount
  • 0080General allowances for banking risk affecting carrying amount

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

  • 0030Specific allowances for credit risk
  • 0041General allowances for credit risk affecting carrying amount
  • 0045General allowances for banking risk affecting carrying amount

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

  • 0030Specific allowances for credit risk
  • 0040General allowances for credit risk affecting carrying amount
  • 0050General allowances for banking risk affecting carrying amount

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

  • 0021Accumulated impairment
Show the rule as writtenShow

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

{F_06.01,r0190,c0021,} = sum({F_04.08,r0170,c0080,},{F_04.08,r0170,c0060,},{F_04.08,r0170,c0070,}) + sum({F_04.09,r0120,c0045,},{F_04.09,r0120,c0041,},{F_04.09,r0120,c0030,}) + sum({F_04.10,r0170,c0040,},{F_04.10,r0170,c0030,},{F_04.10,r0170,c0050,})

Every FINREP 9 rule, by template

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