Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its two parts (EBA rule v903124_h)

A warning in the financial reporting, solo data points return (FINREP data points), on template F 18.00.B.DP, data points information on performing and non performing exposures.

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 and provisions must equal non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions plus performing exposures - accumulated impairment and provisions.

EBA checks it for 56 rows, from debt securities (0010) to off-balance sheet exposures (0550). That makes 56 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.

Of which: Loans collateralised by commercial immovable property, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = Of which: Loans collateralised by commercial immovable property, Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions + Of which: Loans collateralised by commercial immovable property, Performing exposures - Accumulated impairment and provisions

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 18.00.dp 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

Data points information on performing and non performing exposures (F 18.00.B.DP)

Rows

  • 0010Debt securities
  • 0020Central banks
  • 0030General governments
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations
  • 0070Loans and advances
  • 0080Central banks
  • 0090General governments
  • 0100Credit institutions
  • 0110Other financial corporations
  • 0120Non-financial corporations
  • 0130Of which: Small and Medium-sized Enterprises
  • 0140Of which: Loans collateralised by commercial immovable property
  • 0150Households
  • 0160Of which: Loans collateralised by residential immovable property
  • 0170Of which: Credit for consumption
  • 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
  • 0181Debt securities
  • 0182Central banks
  • 0183General governments
  • 0184Credit institutions
  • 0185Other financial corporations
  • 0186Non-financial corporations
  • 0191Loans and advances
  • 0192Central banks
  • 0193General governments
  • 0194Credit institutions
  • 0195Other financial corporations
  • 0196Non-financial corporations
  • 0197Households
  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
  • 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
  • 0335DEBT INSTRUMENTS HELD FOR SALE
  • 0340Loan commitments given
  • 0350Central banks
  • 0360General governments
  • 0370Credit institutions
  • 0380Other financial corporations
  • 0390Non-financial corporations

And 16 more.

Columns

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0140Performing exposures - Accumulated impairment and provisions
  • 0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions1,200
Performing exposures - accumulated impairment and provisions800
Together2,000
What the rule then expects

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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_18.00.b.dp,r0140,c0130,} = {F_18.00.b.dp,r0140,c0150,} + {F_18.00.b.dp,r0140,c0140,}

The next five:

{F_18.00.b.dp,r0194,c0130,} = {F_18.00.b.dp,r0194,c0150,} + {F_18.00.b.dp,r0194,c0140,}{F_18.00.b.dp,r0400,c0130,} = {F_18.00.b.dp,r0400,c0150,} + {F_18.00.b.dp,r0400,c0140,}{F_18.00.b.dp,r0460,c0130,} = {F_18.00.b.dp,r0460,c0150,} + {F_18.00.b.dp,r0460,c0140,}{F_18.00.b.dp,r0530,c0130,} = {F_18.00.b.dp,r0530,c0150,} + {F_18.00.b.dp,r0530,c0140,}{F_18.00.b.dp,r0160,c0130,} = {F_18.00.b.dp,r0160,c0150,} + {F_18.00.b.dp,r0160,c0140,}

And 50 more, the same formula for the other cells it covers.

Every FINREP data points rule, by template

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