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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loan commitments given must equal the sum of its six parts (F 18.00.b, EBA rule v2731_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loan commitments given must equal these six added up:

  • Non-financial corporations
  • Households
  • General governments
  • Central banks
  • Other financial corporations
  • Credit institutions

EBA checks it for nine columns, from accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (0130) to purchased or originated credit-impaired financial assets (0952). That makes nine 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.

Performing exposures - Accumulated impairment and provisions: Loan commitments given = Non-financial corporations + Households + General governments + Central banks + Other financial corporations + Credit institutions

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

Information on performing and non-performing exposures (II) (F 18.00.b)

Rows

  • 0340Loan commitments given
  • 0350Central banks
  • 0360General governments
  • 0370Credit institutions
  • 0380Other financial corporations
  • 0390Non-financial corporations
  • 0400Households

Columns

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0140Performing exposures - Accumulated impairment and provisions
  • 0141Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • 0142Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0143Of which: purchased or originated credit-impaired financial assets
  • 0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0950Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0951Of which: Credit-impaired instruments (Stage 3)
  • 0952Of which: purchased or originated credit-impaired financial assets

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations1,200
Households800
General governments450
Central banks300
Other financial corporations150
Credit institutions100
Together3,000
What the rule then expects

Loan commitments given must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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,r0340,c0140,} = sum({F_18.00.b,r0390,c0140,},{F_18.00.b,r0400,c0140,},{F_18.00.b,r0360,c0140,},{F_18.00.b,r0350,c0140,},{F_18.00.b,r0380,c0140,},{F_18.00.b,r0370,c0140,})

The next five:

{F_18.00.b,r0340,c0141,} = sum({F_18.00.b,r0350,c0141,},{F_18.00.b,r0360,c0141,},{F_18.00.b,r0370,c0141,},{F_18.00.b,r0390,c0141,},{F_18.00.b,r0380,c0141,},{F_18.00.b,r0400,c0141,}){F_18.00.b,r0340,c0150,} = sum({F_18.00.b,r0370,c0150,},{F_18.00.b,r0400,c0150,},{F_18.00.b,r0360,c0150,},{F_18.00.b,r0350,c0150,},{F_18.00.b,r0390,c0150,},{F_18.00.b,r0380,c0150,}){F_18.00.b,r0340,c0951,} = sum({F_18.00.b,r0400,c0951,},{F_18.00.b,r0390,c0951,},{F_18.00.b,r0370,c0951,},{F_18.00.b,r0380,c0951,},{F_18.00.b,r0360,c0951,},{F_18.00.b,r0350,c0951,}){F_18.00.b,r0340,c0142,} = sum({F_18.00.b,r0390,c0142,},{F_18.00.b,r0360,c0142,},{F_18.00.b,r0350,c0142,},{F_18.00.b,r0380,c0142,},{F_18.00.b,r0370,c0142,},{F_18.00.b,r0400,c0142,}){F_18.00.b,r0340,c0950,} = sum({F_18.00.b,r0360,c0950,},{F_18.00.b,r0400,c0950,},{F_18.00.b,r0390,c0950,},{F_18.00.b,r0350,c0950,},{F_18.00.b,r0380,c0950,},{F_18.00.b,r0370,c0950,})

And 3 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.