Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of non-financial corporations cannot be less than the absolute value of SMEs (F 24.01, EBA rule v23574_h)

A warning in the financial reporting return (FINREP 9), on template F 24.01, loans and advances: inflows and outflows of non-performing exposures.

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of non-financial corporations cannot be less than the absolute value of SMEs.

EBA checks it for 32 rows, from opening balance (0010) to closing balance (0320). That makes 32 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.

the absolute value of Inflow due to reclassification from performing forborne, of which: Non-financial corporations >= the absolute value of Inflow due to reclassification from performing forborne, of which: SMEs

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 24.01 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

Loans and advances: inflows and outflows of non-performing exposures (F 24.01)

Rows

  • 0010Opening balance
  • 0020Inflows
  • 0030Inflow due to reclassification from performing not forborne
  • 0040Inflow due to reclassification from performing forborne
  • 0050of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing
  • 0060Inflow due to purchase of exposures
  • 0070Inflow due to accrued interest
  • 0080Inflow due to other reasons
  • 0090Of which: Inflow more than once
  • 0100Of which: Inflow of exposures granted in the past 24 months
  • 0110Of which: Inflow of exposures granted during the period
  • 0120Outflows
  • 0130Outflow due to reclassification as performing not forborne
  • 0140Outflow due to reclassification as performing forborne
  • 0150Outflow due to partial or total loan repayment
  • 0160Outflow due to collateral liquidations
  • 0170Net cumulated recoveries from collateral liquidation
  • 0180of which: Write-offs in the context of collateral liquidations
  • 0190Outflow due to taking possession of collateral
  • 0200Net cumulated recoveries from taking possession of collateral
  • 0210of which: Write-offs in the context of taking possession of collateral
  • 0220Outflow due to sale of instruments
  • 0230Net cumulated recoveries from sale of instruments
  • 0240of which: Write-offs in the context of sale of instruments
  • 0250Outflow due to risk transfers
  • 0260Net cumulated recoveries from risk transfers
  • 0270of which: Write-offs in the context of risk transfers
  • 0280Outflow due to write-offs
  • 0290Outflow due to reclassification as held for sale
  • 0300Outflow due to other reasons
  • 0310Of which: Outflow of non-performing exposures that became non-performing during the period
  • 0320Closing balance

Columns

  • 0040of which: Non-financial corporations
  • 0050of which: SMEs
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_24.01,r0040,c0040,}) >= abs({F_24.01,r0040,c0050,})

The next five:

abs({F_24.01,r0190,c0040,}) >= abs({F_24.01,r0190,c0050,})abs({F_24.01,r0220,c0040,}) >= abs({F_24.01,r0220,c0050,})abs({F_24.01,r0080,c0040,}) >= abs({F_24.01,r0080,c0050,})abs({F_24.01,r0090,c0040,}) >= abs({F_24.01,r0090,c0050,})abs({F_24.01,r0020,c0040,}) >= abs({F_24.01,r0020,c0050,})

And 26 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.