Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Mining and quarrying, accumulated impairment cannot be more than zero (EBA rule v5700_s)

A check in the financial reporting return (FINREP 9), on template F 20.07.1, geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes.

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Mining and quarrying, accumulated impairment cannot be more than zero.

EBA writes it out 40 times. These words are for the first; the others are the same rule on other cells.

The template it checks

Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes (F 20.07.1)

Row

  • 0020B Mining and quarrying

Column

  • 0021Accumulated impairment
Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_20.07.1,r0020,c0021,} <= 0

And 39 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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