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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 60 values it checks in geographical breakdown can be negative (F 20.07.1, EBA rule v5699_s)

A warning in the financial reporting return (FINREP 9), on template F 20.07.1, geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in geographical breakdown can be negative.

EBA checks it for three columns: gross carrying amount, loans and advances subject to impairment, and non-performing gross carrying amount. And for 20 rows, from agriculture, forestry and fishing (0010) to loans and advances (0190). That makes 60 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.

Of which: loans and advances subject to impairment: J Information and communication >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 20.07.1 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

Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes (F 20.07.1)

Rows

  • 0010A Agriculture, forestry and fishing
  • 0020B Mining and quarrying
  • 0030C Manufacturing
  • 0040D Electricity, gas, steam and air conditioning supply
  • 0050E Water supply
  • 0060F Construction
  • 0070G Wholesale and retail trade
  • 0080H Transport and storage
  • 0090I Accommodation and food service activities
  • 0100J Information and communication
  • 0105K Financial and insurance activities
  • 0110L Real estate activities
  • 0120M Professional, scientific and technical activities
  • 0130N Administrative and support service activities
  • 0140O Public administration and defence, compulsory social security
  • 0150P Education
  • 0160Q Human health services and social work activities
  • 0170R Arts, entertainment and recreation
  • 0180S Other services
  • 0190Loans and advances

Columns

  • 0010Gross carrying amount
  • 0011Of which: loans and advances subject to impairment
  • 0012Of which: non-performing

A worked example

The first of its checks, with simple numbers.

What the rule then expects

J information and communication, loans and advances subject to impairment must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_20.07.1,r0100,c0011,} >= 0

The next five:

{F_20.07.1,r0080,c0012,} >= 0{F_20.07.1,r0120,c0012,} >= 0{F_20.07.1,r0105,c0010,} >= 0{F_20.07.1,r0030,c0011,} >= 0{F_20.07.1,r0050,c0011,} >= 0

And 54 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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