Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: central banks: the sum of three rows must equal gross carrying amount (all sheets added up) minus gross carrying amount held for trading or trading (all sheets added up) (EBA rule v8658_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 central banks: these three added up must equal gross carrying amount (all sheets added up) minus gross carrying amount held for trading or trading (all sheets added up):

  • Gross carrying amount or nominal amount (row 0212)
  • Gross carrying amount or nominal amount (row 0020)
  • Gross carrying amount or nominal amount (row 0182)
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, central banks, Gross carrying amount/Nominal amount (row 0212) + F_18.00.A: Debt securities, central banks, Gross carrying amount/Nominal amount (row 0020) + F_18.00.A: Debt securities, central banks, Gross carrying amount/Nominal amount (row 0182) = F_20.04: Central banks, Gross carrying amount (all sheets added up) - F_20.04: Central banks, Of which: held for trading or trading (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

  • 0020Central banks
  • 0182Central banks
  • 0212Central banks

Column

  • 0010Gross carrying amount/Nominal amount

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

Row

  • 0090Central banks

Columns

  • 0010Gross carrying amount
  • 0011Of which: held for trading or trading
Show the rule as writtenShow

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

sum({F_18.00.a,r0212,c0010,},{F_18.00.a,r0020,c0010,},{F_18.00.a,r0182,c0010,}) = sum({F_20.04,r0090,c0010,}) - sum({F_20.04,r0090,c0011,})

Every FINREP 9 rule, by template

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