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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Small and medium-sized Enterprises, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its three parts (EBA rule v7845_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.08, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity 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 small and medium-sized Enterprises: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these three added up:

  • Specific allowances for credit risk
  • General allowances for credit risk affecting carrying amount
  • General allowances for banking risk affecting carrying amount
How the Line4 Check report words itShow

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

F_18.00.B: Of which: Small and Medium-sized Enterprises, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_04.08: Of which: Small and Medium-sized Enterprises, Specific allowances for credit risk + F_04.08: Of which: Small and Medium-sized Enterprises, General allowances for credit risk affecting carrying amount + F_04.08: Of which: Small and Medium-sized Enterprises, General allowances for banking risk affecting carrying amount

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 04.08 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: non-trading non-derivative financial assets measured at fair value to equity (F 04.08)

Row

  • 0175Of which: Small and Medium-sized Enterprises

Columns

  • 0060Specific allowances for credit risk
  • 0070General allowances for credit risk affecting carrying amount
  • 0080General allowances for banking risk affecting carrying amount

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

Row

  • 0900Of which: Small and Medium-sized Enterprises

Column

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Small and medium-sized Enterprises, specific allowances for credit risk1,200
Small and medium-sized Enterprises, general allowances for credit risk affecting carrying amount800
Small and medium-sized Enterprises, general allowances for banking risk affecting carrying amount450
Together2,450
What the rule then expects

Small and medium-sized Enterprises, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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}.

{F_18.00.b,r0900,c0130,} = sum({F_04.08,r0175,c0060,},{F_04.08,r0175,c0070,},{F_04.08,r0175,c0080,})

Every FINREP 9 rule, by template

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