Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Collateral received on performing exposures plus financial guarantees received on performing exposures cannot be more than performing plus performing exposures, accumulated impairment and provisions (EBA rule v7820_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.a, information on performing and non-performing exposures (I), F 18.00.b, information on performing and non-performing exposures (II), F 18.00.c, information on performing and non-performing exposures (III) and F 18.00.d, information on performing and non-performing exposures (IV).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Collateral received on performing exposures plus financial guarantees received on performing exposures cannot be more than performing plus performing exposures - accumulated impairment and provisions.

EBA checks it for 29 rows, from cash balances at central banks and other demand deposits (0005) to debt instruments held for sale (0335). That makes 29 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.

F_18.00.D: General governments, Collateral received on performing exposures + F_18.00.C: General governments, Financial guarantees received on performing exposures <= F_18.00.A: General governments, Performing + F_18.00.B: General governments, Performing exposures - Accumulated impairment and provisions

What to do if your filing fails it

  1. 01Open the templates 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 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 (I) (F 18.00.a)

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
  • 0150Households
  • 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
  • 0335DEBT INSTRUMENTS HELD FOR SALE

Column

  • 0020Performing

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
  • 0150Households
  • 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
  • 0335DEBT INSTRUMENTS HELD FOR SALE

Column

  • 0140Performing exposures - Accumulated impairment and provisions

Information on performing and non-performing exposures (III) (F 18.00.c)

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
  • 0150Households
  • 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
  • 0335DEBT INSTRUMENTS HELD FOR SALE

Column

  • 0205Financial guarantees received on performing exposures

Information on performing and non-performing exposures (IV) (F 18.00.d)

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
  • 0150Households
  • 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
  • 0335DEBT INSTRUMENTS HELD FOR SALE

Column

  • 0201Collateral received on performing exposures
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.d,r0090,c0201,} + {F_18.00.c,r0090,c0205,} <= {F_18.00.a,r0090,c0020,} + {F_18.00.b,r0090,c0140,}

The next five:

{F_18.00.d,r0192,c0201,} + {F_18.00.c,r0192,c0205,} <= {F_18.00.a,r0192,c0020,} + {F_18.00.b,r0192,c0140,}{F_18.00.d,r0196,c0201,} + {F_18.00.c,r0196,c0205,} <= {F_18.00.a,r0196,c0020,} + {F_18.00.b,r0196,c0140,}{F_18.00.d,r0195,c0201,} + {F_18.00.c,r0195,c0205,} <= {F_18.00.a,r0195,c0020,} + {F_18.00.b,r0195,c0140,}{F_18.00.d,r0335,c0201,} + {F_18.00.c,r0335,c0205,} <= {F_18.00.a,r0335,c0020,} + {F_18.00.b,r0335,c0140,}{F_18.00.d,r0197,c0201,} + {F_18.00.c,r0197,c0205,} <= {F_18.00.a,r0197,c0020,} + {F_18.00.b,r0197,c0140,}

And 23 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.