Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount or nominal amount: the absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises (F 18.00.a, row 0226, EBA rule v23557_h)

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

For gross carrying amount or nominal amount: the absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises.

EBA checks it for 13 columns, from gross carrying amount or nominal amount (0010) to defaulted gross carrying amount or nominal amount (0110). That makes 13 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.

Non-performing: the absolute value of Non-financial corporations >= the absolute value of Of which: Small and Medium-sized Enterprises

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  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 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

  • 0226Non-financial corporations
  • 0920Of which: Small and Medium-sized Enterprises

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
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}.

abs({F_18.00.a,r0226,c0060,}) >= abs({F_18.00.a,r0920,c0060,})

The next five:

abs({F_18.00.a,r0226,c0106,}) >= abs({F_18.00.a,r0920,c0106,})abs({F_18.00.a,r0226,c0020,}) >= abs({F_18.00.a,r0920,c0020,})abs({F_18.00.a,r0226,c0090,}) >= abs({F_18.00.a,r0920,c0090,})abs({F_18.00.a,r0226,c0101,}) >= abs({F_18.00.a,r0920,c0101,})abs({F_18.00.a,r0226,c0030,}) >= abs({F_18.00.a,r0920,c0030,})

And 7 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.