Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: 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 v8663_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 loans and advances: 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 (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)
  • Gross carrying amount or nominal amount (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
  • Gross carrying amount or nominal amount (under debt instruments at cost or at amortised cost)
How the Line4 Check report words itShow

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

F_18.00.A: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, loans and advances, Gross carrying amount/Nominal amount + F_18.00.A: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Gross carrying amount/Nominal amount + F_18.00.A: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, loans and advances, Gross carrying amount/Nominal amount = F_20.04: Loans and advances, Gross carrying amount (all sheets added up) - F_20.04: Loans and advances, 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

  • 0070Loans and advances
  • 0191Loans and advances
  • 0221Loans and advances

Column

  • 0010Gross carrying amount/Nominal amount

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

Row

  • 0140Loans and advances

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,r0221,c0010,},{F_18.00.a,r0191,c0010,},{F_18.00.a,r0070,c0010,}) = sum({F_20.04,r0140,c0010,}) - sum({F_20.04,r0140,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.