Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 513 values it checks in information on performing and non-performing exposures (II) cannot be more than zero (F 18.00.b, EBA rule v5705_s)

A warning in the financial reporting return (FINREP 9), on template F 18.00.b, information on performing and non-performing exposures (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in information on performing and non-performing exposures (II) cannot be more than zero.

EBA checks it for nine columns, from accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (0130) to past due > 7 years (0197). And for 57 rows, from cash balances at central banks and other demand deposits (0005) to credit for consumption (0933). That makes 513 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.

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions: Cash balances at central banks and other demand deposits <= 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 18.00 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 (II) (F 18.00.b)

Rows

  • 0005Cash balances at central banks and other demand deposits
  • 0010Debt securities
  • 0020Central banks
  • 0030General governments
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations
  • 0070Loans and advances
  • 0080Central banks
  • 0090General governments
  • 0100Credit institutions
  • 0110Other financial corporations
  • 0120Non-financial corporations
  • 0130Of which: Small and Medium-sized Enterprises
  • 0140Of which: Loans collateralised by commercial immovable property
  • 0150Households
  • 0160Of which: Loans collateralised by residential immovable property
  • 0170Of which: Credit for consumption
  • 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
  • 0181Debt securities
  • 0182Central banks
  • 0183General governments
  • 0184Credit institutions
  • 0185Other financial corporations
  • 0186Non-financial corporations
  • 0191Loans and advances
  • 0192Central banks
  • 0193General governments
  • 0194Credit institutions
  • 0195Other financial corporations
  • 0196Non-financial corporations
  • 0197Households
  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
  • 0211Debt securities
  • 0212Central banks
  • 0213General governments
  • 0214Credit institutions
  • 0215Other financial corporations
  • 0216Non-financial corporations
  • 0221Loans and advances

And 17 more.

Columns

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0160Unlikely to pay that are not past-due or past-due <= 90 days
  • 0170Past due > 90 days <= 180 days
  • 0180Past due > 180 days <= 1 year
  • 0191Past due > 1 year <= 2 years
  • 0192Past due > 2 years <= 5 years
  • 0196Past due > 5 years <= 7 years
  • 0197Past due > 7 years

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Cash balances at central banks and other demand deposits, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions can then be at most 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_18.00.b,r0005,c0130,} <= 0

The next five:

{F_18.00.b,r0005,c0150,} <= 0{F_18.00.b,r0005,c0160,} <= 0{F_18.00.b,r0005,c0170,} <= 0{F_18.00.b,r0005,c0180,} <= 0{F_18.00.b,r0005,c0191,} <= 0

And 507 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.