Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 741 values it checks in information on performing and non-performing exposures (I) can be negative (F 18.00.a, EBA rule v23213_s)

A warning in the financial reporting return (FINREP 9), on template F 18.00.a, information on performing and non-performing exposures (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in information on performing and non-performing exposures (I) can be negative.

EBA checks it for 13 columns, from gross carrying amount or nominal amount (0010) to defaulted gross carrying amount or nominal amount (0110). And for 57 rows, from cash balances at central banks and other demand deposits (0005) to credit for consumption (0933). That makes 741 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.

Past due > 5 years <= 7 years: Non-financial corporations >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 18.00 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

  • 0005Cash balances at central banks and other demand deposits
  • 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
  • 0211Debt securities
  • 0212Central banks
  • 0213General governments
  • 0214Credit institutions
  • 0215Other financial corporations
  • 0216Non-financial corporations
  • 0221Loans and advances

And 17 more.

Columns

  • 0010Gross carrying amount/Nominal amount
  • 0020Performing
  • 0030Not past due or Past due <= 30 days
  • 0055Past due > 30 days <= 90 days
  • 0060Non-performing
  • 0070Unlikely to pay that are not past-due or past-due <= 90 days
  • 0080Past due > 90 days <= 180 days
  • 0090Past due > 180 days <= 1 year
  • 0101Past due > 1 year <= 2 years
  • 0102Past due > 2 years <= 5 years
  • 0106Past due > 5 years <= 7 years
  • 0107Past due > 7 years
  • 0110Of which: defaulted

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Non-financial corporations, past due > 5 years <= 7 years must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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.a,r0120,c0106,} >= 0

The next five:

{F_18.00.a,r0184,c0107,} >= 0{F_18.00.a,r0216,c0080,} >= 0{F_18.00.a,r0184,c0010,} >= 0{F_18.00.a,r0335,c0110,} >= 0{F_18.00.a,r0335,c0055,} >= 0

And 735 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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