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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Closing balance must equal the sum of its three parts (F 24.02, EBA rule v8064_m)

A warning in the financial reporting return (FINREP 9), on template F 24.02, loans and advances: flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Closing balance must equal these three added up:

  • Opening balance
  • Increases during the period
  • Decreases during the period

EBA checks it for seven columns: non-performing exposures - loans and advances, households, loans collateralised by residential immovable property, non-financial corporations, SMEs, commercial Real Estate (CRE) loans to SMEs, and commercial Real Estate (CRE) loans to NFCs other than SMEs. That makes seven checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

of which: Commercial Real Estate (CRE) loans to SMEs: Closing balance = Opening balance + Increases during the period + Decreases during the period

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 24.02 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

Loans and advances: flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures (F 24.02)

Rows

  • 0010Opening balance
  • 0020Increases during the period
  • 0040Decreases during the period
  • 0070Closing balance

Columns

  • 0010Non-performing exposures - loans and advances
  • 0020of which: Households
  • 0030of which: Loans collateralised by residential immovable property
  • 0040of which: Non-financial corporations
  • 0050of which: SMEs
  • 0060of which: Commercial Real Estate (CRE) loans to SMEs
  • 0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

A worked example

The first of its checks, with simple numbers.

Illustrative values
Opening balance1,200
Increases during the period800
Decreases during the period450
Together2,450
What the rule then expects

Closing balance 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_24.02,r0070,c0060,} = {F_24.02,r0010,c0060,} + {F_24.02,r0020,c0060,} + {F_24.02,r0040,c0060,}

The next five:

{F_24.02,r0070,c0070,} = {F_24.02,r0010,c0070,} + {F_24.02,r0020,c0070,} + {F_24.02,r0040,c0070,}{F_24.02,r0070,c0030,} = {F_24.02,r0010,c0030,} + {F_24.02,r0020,c0030,} + {F_24.02,r0040,c0030,}{F_24.02,r0070,c0050,} = {F_24.02,r0010,c0050,} + {F_24.02,r0020,c0050,} + {F_24.02,r0040,c0050,}{F_24.02,r0070,c0040,} = {F_24.02,r0010,c0040,} + {F_24.02,r0020,c0040,} + {F_24.02,r0040,c0040,}{F_24.02,r0070,c0010,} = {F_24.02,r0010,c0010,} + {F_24.02,r0020,c0010,} + {F_24.02,r0040,c0010,}

And 1 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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