Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: the sum of three rows must equal other financial corporations, defaulted gross carrying amount (all sheets added up) (EBA rule v7830_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.a, information on performing and non-performing exposures (I) and F 20.04, geographical breakdown of assets by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For other financial corporations: these three added up must equal defaulted gross carrying amount (all sheets added up):

  • Defaulted gross carrying amount or nominal amount (row 0050)
  • Defaulted gross carrying amount or nominal amount (row 0215)
  • Defaulted gross carrying amount or nominal amount (row 0185)
How the Line4 Check report words itShow

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

F_18.00.A: Debt securities, other financial corporations, Of which: defaulted (row 0050) + F_18.00.A: Debt securities, other financial corporations, Of which: defaulted (row 0215) + F_18.00.A: Debt securities, other financial corporations, Of which: defaulted (row 0185) = F_20.04: Other financial corporations, Of which: defaulted (all sheets added up)

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 20.04 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

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

Rows

  • 0050Other financial corporations
  • 0185Other financial corporations
  • 0215Other financial corporations

Column

  • 0110Of which: defaulted

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Row

  • 0120Other financial corporations

Column

  • 0026Of which: defaulted
Show the rule as writtenShow

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

sum({F_18.00.a,r0050,c0110,},{F_18.00.a,r0215,c0110,},{F_18.00.a,r0185,c0110,}) = sum({F_20.04,r0120,c0026,})

Every FINREP 9 rule, by template

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