Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of three rows must equal credit for consumption, defaulted gross carrying amount (all sheets added up) (EBA rule v8697_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 credit for consumption: these three added up must equal defaulted gross carrying amount (all sheets added up):

  • Defaulted gross carrying amount or nominal amount (row 0913)
  • Defaulted gross carrying amount or nominal amount (row 0170)
  • Defaulted gross carrying amount or nominal amount (row 0933)
How the Line4 Check report words itShow

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

F_18.00.A: Households, of which: Credit for consumption, Of which: defaulted (row 0913) + F_18.00.A: Households, of which: Credit for consumption, Of which: defaulted (row 0170) + F_18.00.A: Households, of which: Credit for consumption, Of which: defaulted (row 0933) = F_20.04: Of which: Credit for consumption, Of which: defaulted (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

  • 0170Of which: Credit for consumption
  • 0913Of which: Credit for consumption
  • 0933Of which: Credit for consumption

Column

  • 0110Of which: defaulted

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

Row

  • 0240Of which: Credit for consumption

Column

  • 0026Of which: defaulted
Show the rule as writtenShow

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

sum({F_18.00.a,r0913,c0110,},{F_18.00.a,r0170,c0110,},{F_18.00.a,r0933,c0110,}) = sum({F_20.04,r0240,c0026,})

Every FINREP 9 rule, by template

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