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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at cost or at amortised cost: a balancing check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.b, F 04.04.1, EBA rule v8142_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.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 debt instruments at cost or at amortised cost: debt securities, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions plus loans and advances, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal these four added up, all for financial assets at amortised cost:

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

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_18.00.B: Debt securities, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions + F_18.00.B: Loans and advances, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = 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, Credit-impaired assets (Stage 3) + 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) + F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Assets without significant increase in credit risk since initial recognition (Stage 1)

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

  • 0050Assets without significant increase in credit risk since initial recognition (Stage 1)
  • 0060Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0070Credit-impaired assets (Stage 3)
  • 0071Purchased or originated credit-impaired financial assets

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

Rows

  • 0010Debt securities
  • 0070Loans and advances

Column

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Show the rule as writtenShow

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

sum({F_18.00.b,r0010,c0130,},{F_18.00.b,r0070,c0130,}) = sum({F_04.04.1,r0140,c0071,},{F_04.04.1,r0140,c0070,},{F_04.04.1,r0140,c0060,},{F_04.04.1,r0140,c0050,})

Every FINREP 9 rule, by template

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