Line4

1 min readSwitched off by EBA on 17 March 2026EBA reporting framework 4.2Updated 10 November 2026

Non-financial corporations, non-performing gross carrying amount must equal the sum of its three parts (EBA rule v5291_m)

A check in the financial reporting return (FINREP 9), on templates F 18.00.a, information on performing and non-performing exposures (I) and F 20.04, geographical breakdown of assets by residence of the counterparty.

EBA switched this rule off for filings submitted from 17 March 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

For non-financial corporations: non-performing gross carrying amount must equal these three added up:

  • Non-performing (row 0226)
  • Non-performing (row 0120)
  • Non-performing (row 0196)

The template it checks

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

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Row

  • 0190Non-financial corporations

Column

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

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

sum({F_18.00.a,r0226,c0060,},{F_18.00.a,r0120,c0060,},{F_18.00.a,r0196,c0060,}) = sum({F_20.04,r0190,c0025,})

Every FINREP 9 rule, by template

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