Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across movements in allowances and provisions for credit losses, and breakdown of financial assets (F 12.01.a, F 04.03.1, F 04.04.1, row 0010, EBA rule v6030_m)

A warning in the financial reporting return (FINREP 9), on templates 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 12.01.a, movements in allowances and provisions for credit losses (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), closing balance minus cash balances at central banks and other demand deposits, closing balance must equal financial assets at fair value through other comprehensive income, assets without significant increase in credit risk since initial recognition (Stage 1) plus financial assets at amortised cost, assets without significant increase in credit risk since initial recognition (Stage 1).

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_12.01.A: Allowances for financial assets without increase in credit risk since initial recognition (Stage 1), Closing balance - F_12.01.A: Cash balances at central banks and other demand deposits, Closing balance = F_04.03.1: FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, Assets without significant increase in credit risk since initial recognition (Stage 1) + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Assets without significant increase in credit risk since initial recognition (Stage 1)

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 12.01 and 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: financial assets at fair value through other comprehensive income (F 04.03.1)

Row

  • 0180FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

Column

  • 0050Assets without significant increase in credit risk since initial recognition (Stage 1)

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

Row

  • 0140FINANCIAL ASSETS AT AMORTISED COST

Column

  • 0050Assets without significant increase in credit risk since initial recognition (Stage 1)

Movements in allowances and provisions for credit losses (I) (F 12.01.a)

Rows

  • 0010Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)
  • 0015Cash balances at central banks and other demand deposits

Column

  • 0100Closing balance
Show the rule as writtenShow

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

{F_12.01.a,r0010,c0100,} - {F_12.01.a,r0015,c0100,} = {F_04.03.1,r0180,c0050,} + {F_04.04.1,r0140,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.