Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, non-performing gross carrying amount must equal the sum of its three parts (EBA rule v3080_m)

A blocking check in the financial reporting return (FINREP 9), on templates F 06.01, breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes and 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

Loans and advances, non-performing gross carrying amount must equal these three added up, all for non-financial corporations:

  • Non-performing (row 0120)
  • Non-performing (row 0196)
  • Non-performing (row 0226)
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_06.01: Loans and advances, Of which: non-performing = F_18.00.A: Loans and advances, non-financial corporations, Non-performing (row 0120) + F_18.00.A: Loans and advances, non-financial corporations, Non-performing (row 0196) + F_18.00.A: Loans and advances, non-financial corporations, Non-performing (row 0226)

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 06.01 and F 18.00 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes (F 06.01)

Row

  • 0190Loans and advances

Column

  • 0012Of which: non-performing

Information on performing and non-performing exposures (I) (F 18.00.a)

Rows

  • 0120Non-financial corporations
  • 0196Non-financial corporations
  • 0226Non-financial corporations

Column

  • 0060Non-performing

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations, non-performing (row 0120)1,200
Non-financial corporations, non-performing (row 0196)800
Non-financial corporations, non-performing (row 0226)450
Together2,450
What the rule then expects

Loans and advances, non-performing gross carrying amount must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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. Cells are written as {template, row, column, sheet}.

{F_06.01,r0190,c0012,} = sum({F_18.00.a,r0120,c0060,},{F_18.00.a,r0196,c0060,},{F_18.00.a,r0226,c0060,})

Every FINREP 9 rule, by template

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