Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other commitments given: non-performing nominal amount (all sheets added up) must equal non-performing (EBA rule v3083_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.e, information on performing and non-performing exposures (V) and F 20.05.a, geographical breakdown of off-balance sheet exposures by residence of the counterparty (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For other commitments given: non-performing nominal amount (all sheets added up) must equal non-performing.

How the Line4 Check report words itShow

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

F_20.05.A: Other commitments given, Of which: non-performing (all sheets added up) = F_18.00.E: Other Commitments given, Non-performing

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 and F 20.05 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 (V) (F 18.00.e)

Row

  • 0480Other Commitments given

Column

  • 0060Non-performing

Geographical breakdown of off-balance sheet exposures by residence of the counterparty (a) (F 20.05.a)

Row

  • 0030Other commitments given

Column

  • 0025Of which: non-performing
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_20.05.a,r0030,c0025,}) = {F_18.00.e,r0480,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.