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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across breakdown of collateral and guarantees, and information on performing and non-performing exposures (F 13.01, F 18.00.d, EBA rule v10674_m)

A warning in the financial reporting return (FINREP 9), on templates F 13.01, breakdown of collateral and guarantees by loans and advances other than held for trading and F 18.00.d, information on performing and non-performing exposures (IV).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For loans and advances: add up these six:

  • Residential immovable property
  • Commercial immovable property
  • Cash, deposits, [debt securities issued]
  • Movable property
  • Equity and debt securities
  • Rest

The result must equal these six added up:

  • Collateral received on non-performing exposures (under debt instruments at cost or at amortised cost)
  • Collateral received on non-performing exposures (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
  • Collateral received on non-performing exposures (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)
  • Collateral received on performing exposures (under debt instruments at cost or at amortised cost)
  • Collateral received on performing exposures (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
  • Collateral received on performing exposures (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

How the Line4 Check report words itShow

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

F_13.01: Loans and advances, Residential immovable property + F_13.01: Loans and advances, Commercial immovable property + F_13.01: Loans and advances, Cash, deposits, [debt securities issued] + F_13.01: Loans and advances, Movable property + F_13.01: Loans and advances, Equity and debt securities + F_13.01: Loans and advances, Rest = F_18.00.D: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, loans and advances, Collateral received on non-performing exposures + F_18.00.D: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on non-performing exposures + F_18.00.D: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on non-performing exposures + F_18.00.D: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, loans and advances, Collateral received on performing exposures + F_18.00.D: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on performing exposures + F_18.00.D: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on performing exposures

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 13.01 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

Breakdown of collateral and guarantees by loans and advances other than held for trading (F 13.01)

Row

  • 0010Loans and advances

Columns

  • 0010Residential immovable property
  • 0020Commercial immovable property
  • 0030Cash, deposits, [debt securities issued]
  • 0031Movable property
  • 0032Equity and debt securities
  • 0041Rest

Information on performing and non-performing exposures (IV) (F 18.00.d)

Rows

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

Columns

  • 0200Collateral received on non-performing exposures
  • 0201Collateral received on performing exposures
Show the rule as writtenShow

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

sum({F_13.01,r0010,c0010,},{F_13.01,r0010,c0020,},{F_13.01,r0010,c0030,},{F_13.01,r0010,c0031,},{F_13.01,r0010,c0032,},{F_13.01,r0010,c0041,}) = sum({F_18.00.d,r0070,c0200,},{F_18.00.d,r0191,c0200,},{F_18.00.d,r0221,c0200,}) + sum({F_18.00.d,r0070,c0201,},{F_18.00.d,r0191,c0201,},{F_18.00.d,r0221,c0201,})

Every FINREP 9 rule, by template

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