Line4

2 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, accumulated negative changes in fair value due to credit risk on non-performing exposures must equal the sum of its four parts (EBA rule v5537_m)

A blocking check 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, accumulated negative changes in fair value due to credit risk on non-performing exposures must equal these four added up, all for non-financial corporations:

  • Accumulated negative changes in fair value due to credit risk on non-performing exposures
  • Accumulated negative changes in fair value due to credit risk
  • Accumulated negative value adjustments on LOCOM assets - credit risk induced in F 04.09
  • Accumulated negative value adjustments on LOCOM assets - credit risk induced 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 negative changes in fair value due to credit risk on non-performing exposures = 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, Accumulated negative changes in fair value due to credit risk + F_04.09: Non-financial corporations, Accumulated negative value adjustments on LOCOM assets - credit risk induced + F_04.10: Non-financial corporations, Accumulated negative value adjustments on LOCOM assets - credit risk induced

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 cell, 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 04.07, F 04.08, F 04.09 or F 04.10 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

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

Column

  • 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

Column

  • 0030Accumulated negative changes in fair value due to credit risk

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

  • 0080Accumulated negative value adjustments on LOCOM assets - credit risk induced

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets (F 04.10)

Row

  • 0170Non-financial corporations

Column

  • 0090Accumulated negative value adjustments on LOCOM assets - credit risk induced

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

  • 0022Accumulated negative changes in fair value due to credit risk on non-performing exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations, accumulated negative changes in fair value due to credit risk on non-performing exposures1,200
Non-financial corporations, accumulated negative changes in fair value due to credit risk800
Non-financial corporations, accumulated negative value adjustments on LOCOM assets - credit risk induced in F 04.09450
Non-financial corporations, accumulated negative value adjustments on LOCOM assets - credit risk induced in F 04.10300
Together2,750
What the rule then expects

Loans and advances, accumulated negative changes in fair value due to credit risk on non-performing exposures must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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_06.01,r0190,c0022,} = {F_04.07,r0170,c0021,} + {F_04.08,r0170,c0030,} + {F_04.09,r0120,c0080,} + {F_04.10,r0170,c0090,}

Every FINREP 9 rule, by template

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