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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans collateralised by commercial immovable property: F 18.02.b plus F 18.02.c cannot be more than F 18.02.a, performing exposures, accumulated impairment plus F 18.02.a, performing (EBA rule v7873_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.02.a, commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I), F 18.02.b, commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (II) and F 18.02.c, commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (III).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For loans collateralised by commercial immovable property: F 18.02.b plus F 18.02.c cannot be more than F 18.02.a, performing exposures - accumulated impairment plus F 18.02.a, performing.

EBA checks it for four rows: loans collateralised by commercial immovable property, loans with LTV ratio higher than 60% and less than or equal to 80%, loans with LTV ratio higher than 80% and less than or equal to 100%, and loans with LTV ratio higher than 100%. That makes four 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_18.02.B: Of which: Loans with LTV ratio higher than 100%, Collateral received on performing exposures + F_18.02.C: Of which: Loans with LTV ratio higher than 100%, Financial guarantees received on performing exposures <= F_18.02.A: Of which: Loans with LTV ratio higher than 100%, Performing exposures - Accumulated impairment + F_18.02.A: Of which: Loans with LTV ratio higher than 100%, Performing

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 18.02 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

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) (F 18.02.a)

Rows

  • 0030Loans collateralised by commercial immovable property
  • 0040Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0050Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0060Of which: Loans with LTV ratio higher than 100%

Columns

  • 0030Performing
  • 0200Performing exposures - Accumulated impairment

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (II) (F 18.02.b)

Rows

  • 0030Loans collateralised by commercial immovable property
  • 0040Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0050Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0060Of which: Loans with LTV ratio higher than 100%

Column

  • 0310Collateral received on performing exposures

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (III) (F 18.02.c)

Rows

  • 0030Loans collateralised by commercial immovable property
  • 0040Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0050Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0060Of which: Loans with LTV ratio higher than 100%

Column

  • 0330Financial guarantees 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_18.02.b,r0060,c0310,} + {F_18.02.c,r0060,c0330,} <= sum({F_18.02.a,r0060,c0200,},{F_18.02.a,r0060,c0030,})

The next three:

{F_18.02.b,r0030,c0310,} + {F_18.02.c,r0030,c0330,} <= sum({F_18.02.a,r0030,c0030,},{F_18.02.a,r0030,c0200,}){F_18.02.b,r0040,c0310,} + {F_18.02.c,r0040,c0330,} <= sum({F_18.02.a,r0040,c0030,},{F_18.02.a,r0040,c0200,}){F_18.02.b,r0050,c0310,} + {F_18.02.c,r0050,c0330,} <= sum({F_18.02.a,r0050,c0200,},{F_18.02.a,r0050,c0030,})

Every FINREP 9 rule, by template

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