Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Credit for consumption cannot be more than households (F 18.00.a, EBA rule v2748_m)

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

Credit for consumption cannot be more than households.

EBA checks it for 20 columns, from gross carrying amount or nominal amount (0010) to purchased or originated credit-impaired financial assets (0900). That makes 20 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.

Unlikely to pay that are not past-due or past-due <= 90 days: Of which: Credit for consumption <= Households

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 bigger 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

  • 0150Households
  • 0170Of which: Credit for consumption

Columns

  • 0010Gross carrying amount/Nominal amount
  • 0020Performing
  • 0030Not past due or Past due <= 30 days
  • 0055Past due > 30 days <= 90 days
  • 0056Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • 0057Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0058Of which: purchased or originated credit-impaired financial assets
  • 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
  • 0109Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0110Of which: defaulted
  • 0121Of which: Credit-impaired instruments (Stage 3)
  • 0122Of which: impaired
  • 0900Of which: purchased or originated credit-impaired financial assets

A worked example

The first of its checks, with simple numbers.

Illustrative values
Credit for consumption1,200
What the rule then expects

Households must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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.a,r0170,c0070,} <= {F_18.00.a,r0150,c0070,}

The next five:

{F_18.00.a,r0170,c0090,} <= {F_18.00.a,r0150,c0090,}{F_18.00.a,r0170,c0057,} <= {F_18.00.a,r0150,c0057,}{F_18.00.a,r0170,c0121,} <= {F_18.00.a,r0150,c0121,}{F_18.00.a,r0170,c0030,} <= {F_18.00.a,r0150,c0030,}{F_18.00.a,r0170,c0109,} <= {F_18.00.a,r0150,c0109,}

And 14 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.