Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-performing cannot be more than selected financial assets recognised in the reporting institution's balance sheet (EBA rule v3154_m)

A warning in the financial reporting return (FINREP 9), on template F 30.02, breakdown of interests in unconsolidated structured entities by nature of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Non-performing cannot be more than selected financial assets recognised in the reporting institution's balance sheet.

EBA checks it for three columns: securitisation special purpose entities, asset management and other activities. That makes three 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.

Other activities: of which: non-performing <= Selected financial assets recognised in the reporting institution's balance sheet

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 30.02 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

Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)

Rows

  • 0010Selected financial assets recognised in the reporting institution's balance sheet
  • 0021of which: non-performing

Columns

  • 0010Securitisation Special Purpose Entities
  • 0020Asset management
  • 0030Other activities

A worked example

The first of its checks, with simple numbers.

Illustrative values
non-performing1,200
What the rule then expects

Selected financial assets recognised in the reporting institution's balance sheet 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_30.02,r0021,c0030,} <= {F_30.02,r0010,c0030,}

The next two:

{F_30.02,r0021,c0020,} <= {F_30.02,r0010,c0020,}{F_30.02,r0021,c0010,} <= {F_30.02,r0010,c0010,}

Every FINREP 9 rule, by template

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