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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accumulated impairment: financial assets at fair value through other comprehensive income, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) must equal the sum of its two parts (EBA rule v7812_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 and F 18.00.b, information on performing and non-performing exposures (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For accumulated impairment: financial assets at fair value through other comprehensive income, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) must equal debt instruments at fair value through other comprehensive income or through equity subject to impairment, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), performing exposures - accumulated impairment and provisions plus debt instruments at fair value through other comprehensive income or through equity subject to impairment, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions.

How the Line4 Check report words itShow

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

F_18.00.B: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, Performing exposures - Accumulated impairment and provisions, of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + F_18.00.B: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions, of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) = F_04.03.1: FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

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

Row

  • 0180FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

Column

  • 0060Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Information on performing and non-performing exposures (II) (F 18.00.b)

Row

  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Columns

  • 0142Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0950Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt instruments at fair value through other comprehensive income or through equity subject to impairment, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), performing exposures - accumulated impairment and provisions1,200
Debt instruments at fair value through other comprehensive income or through equity subject to impairment, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions800
Together2,000
What the rule then expects

Financial assets at fair value through other comprehensive income, assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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}.

sum({F_18.00.b,r0201,c0142,},{F_18.00.b,r0201,c0950,}) = {F_04.03.1,r0180,c0060,}

Every FINREP 9 rule, by template

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