Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: a matching-values check across information on performing and non-performing exposures, and geographical breakdown of assets (F 18.00.b, F 20.04, row 0222, EBA rule v5326_m)

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

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

For central banks: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal accumulated negative changes in fair value due to credit risk on non-performing exposures.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

The template it checks

Information on performing and non-performing exposures (II) (F 18.00.b)

Row

  • 0222Central banks

Column

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

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

Row

  • 0150Central banks

Column

  • 0040Accumulated negative changes in fair value due to credit risk on non-performing exposures
Show the rule as writtenShow

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

{F_18.00.b,r0222,c0130,} = sum({F_20.04,r0150,c0040,})

Every FINREP 9 rule, by template

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