Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, gross carrying amount or nominal amount plus debt securities, gross carrying amount or nominal amount must equal the sum of four columns (EBA rule v7815_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.04.1, breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost and F 18.00.a, information on performing and non-performing exposures (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances, gross carrying amount or nominal amount plus debt securities, gross carrying amount or nominal amount must equal these four added up, all for financial assets at amortised cost:

  • Assets without significant increase in credit risk since initial recognition (Stage 1)
  • Credit-impaired assets (Stage 3)
  • Purchased or originated credit-impaired financial assets
  • Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
How the Line4 Check report words itShow

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

F_18.00.A: Loans and advances, Gross carrying amount/Nominal amount + F_18.00.A: Debt securities, Gross carrying amount/Nominal amount = F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Assets without significant increase in credit risk since initial recognition (Stage 1) + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Credit-impaired assets (Stage 3) + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Purchased or originated credit-impaired financial assets + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, 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. 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 18.00 and 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 amortised cost (F 04.04.1)

Row

  • 0140FINANCIAL ASSETS AT AMORTISED COST

Columns

  • 0015Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0030Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0040Credit-impaired assets (Stage 3)
  • 0041Purchased or originated credit-impaired financial assets

Information on performing and non-performing exposures (I) (F 18.00.a)

Rows

  • 0010Debt securities
  • 0070Loans and advances

Column

  • 0010Gross carrying amount/Nominal amount
Show the rule as writtenShow

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

sum({F_18.00.a,r0070,c0010,},{F_18.00.a,r0010,c0010,}) = sum({F_04.04.1,r0140,c0015,},{F_04.04.1,r0140,c0040,},{F_04.04.1,r0140,c0041,},{F_04.04.1,r0140,c0030,})

Every FINREP 9 rule, by template

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