Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accumulated impairment, accumulated negative changes in fair value due to credit risk must equal the sum of its two parts (F 23.04, EBA rule v8324_h)

A warning in the financial reporting return (FINREP 9), on template F 23.04, loans and advances: additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Accumulated impairment, accumulated negative changes in fair value due to credit risk must equal non Performing plus performing.

EBA checks it for 20 rows, from loans and advances (0010) to commercial Real Estate (CRE) loans to NFCs other than SMEs (0200). That makes 20 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.

Unsecured loans and advances without guarantees, Accumulated impairment, accumulated negative changes in fair value due to credit risk = Unsecured loans and advances without guarantees, Non Performing + Unsecured loans and advances without guarantees, Performing

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 23.04 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: additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk (F 23.04)

Rows

  • 0010Loans and advances
  • 0020of which: Households
  • 0030of which: Loans collateralised by residential immovable property
  • 0040of which: Non-financial corporations - SMEs
  • 0050of which: Commercial Real Estate (CRE) loans to SMEs
  • 0060of which: Non-financial corporations - other than SMEs
  • 0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
  • 0080Loans and advances at cost or at amortised cost
  • 0090of which: Households
  • 0100of which: Loans collateralised by residential immovable property
  • 0110of which: Non-financial corporations - SMEs
  • 0120of which: Commercial Real Estate (CRE) loans to SMEs
  • 0130of which: Non-financial corporations - other than SMEs
  • 0140of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
  • 0150Unsecured loans and advances without guarantees
  • 0160of which: Households
  • 0170of which: Non-financial corporations - SMEs
  • 0180of which: Commercial Real Estate (CRE) loans to SMEs
  • 0190of which: Non-financial corporations - other than SMEs
  • 0200of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Columns

  • 0010Accumulated impairment, accumulated negative changes in fair value due to credit risk
  • 0030Performing
  • 0060Non Performing

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non Performing1,200
Performing800
Together2,000
What the rule then expects

Accumulated impairment, accumulated negative changes in fair value due to credit risk must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_23.04,r0150,c0010,} = {F_23.04,r0150,c0060,} + {F_23.04,r0150,c0030,}

The next five:

{F_23.04,r0040,c0010,} = {F_23.04,r0040,c0060,} + {F_23.04,r0040,c0030,}{F_23.04,r0130,c0010,} = {F_23.04,r0130,c0060,} + {F_23.04,r0130,c0030,}{F_23.04,r0030,c0010,} = {F_23.04,r0030,c0060,} + {F_23.04,r0030,c0030,}{F_23.04,r0070,c0010,} = {F_23.04,r0070,c0060,} + {F_23.04,r0070,c0030,}{F_23.04,r0020,c0010,} = {F_23.04,r0020,c0060,} + {F_23.04,r0020,c0030,}

And 14 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.