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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non Performing must equal the sum of its seven parts (EBA rule v7881_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Non Performing must equal these seven added up:

  • Unlikely to pay that are not past due or past due <= 90 days
  • Past due > 90 days <= 180 days
  • Past due > 180 days <= 1 year
  • Past due > 1 years <= 2 years
  • Past due > 2 years <= 5 years
  • Past due > 5 years <= 7 years
  • Past due > 7 years

EBA checks it for ten rows, from commercial real estate (CRE) loans to small and medium-sized enterprises (0010) to loans with LTV ratio higher than 100% (0100). That makes ten 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 with LTV ratio higher than 80% and less than or equal to 100%, Non Performing = Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%, Unlikely to pay that are not past due or past due <= 90 days + Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%, Past due > 90 days <= 180 days + Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%, Past due > 180 days <= 1 year + Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%, Past due > 1 years <= 2 years + Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%, Past due > 2 years <= 5 years + Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%, Past due > 5 years <= 7 years + Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%, Past due > 7 years

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 18.02 as reported.
  6. 06This 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

  • 0010Commercial real estate (CRE) loans to small and medium-sized enterprises
  • 0020Commercial real estate (CRE) loans to non-financial corporations other than SMEs
  • 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%
  • 0070Loans collateralised by residential immovable property
  • 0080Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0090Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0100Of which: Loans with LTV ratio higher than 100%

Columns

  • 0080Non Performing
  • 0090Unlikely to pay that are not past due or past due <= 90 days
  • 0100Past due > 90 days <= 180 days
  • 0110Past due > 180 days <= 1 year
  • 0120Past due > 1 years <= 2 years
  • 0130Past due > 2 years <= 5 years
  • 0140Past due > 5 years <= 7 years
  • 0150Past due > 7 years

A worked example

The first of its checks, with simple numbers.

Illustrative values
Unlikely to pay that are not past due or past due <= 90 days1,200
Past due > 90 days <= 180 days800
Past due > 180 days <= 1 year450
Past due > 1 years <= 2 years300
Past due > 2 years <= 5 years150
Past due > 5 years <= 7 years100
Past due > 7 years60
Together3,060
What the rule then expects

Non Performing must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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.a,r0050,c0080,} = {F_18.02.a,r0050,c0090,} + {F_18.02.a,r0050,c0100,} + {F_18.02.a,r0050,c0110,} + {F_18.02.a,r0050,c0120,} + {F_18.02.a,r0050,c0130,} + {F_18.02.a,r0050,c0140,} + {F_18.02.a,r0050,c0150,}

The next five:

{F_18.02.a,r0080,c0080,} = {F_18.02.a,r0080,c0090,} + {F_18.02.a,r0080,c0100,} + {F_18.02.a,r0080,c0110,} + {F_18.02.a,r0080,c0120,} + {F_18.02.a,r0080,c0130,} + {F_18.02.a,r0080,c0140,} + {F_18.02.a,r0080,c0150,}{F_18.02.a,r0030,c0080,} = {F_18.02.a,r0030,c0090,} + {F_18.02.a,r0030,c0100,} + {F_18.02.a,r0030,c0110,} + {F_18.02.a,r0030,c0120,} + {F_18.02.a,r0030,c0130,} + {F_18.02.a,r0030,c0140,} + {F_18.02.a,r0030,c0150,}{F_18.02.a,r0100,c0080,} = {F_18.02.a,r0100,c0090,} + {F_18.02.a,r0100,c0100,} + {F_18.02.a,r0100,c0110,} + {F_18.02.a,r0100,c0120,} + {F_18.02.a,r0100,c0130,} + {F_18.02.a,r0100,c0140,} + {F_18.02.a,r0100,c0150,}{F_18.02.a,r0090,c0080,} = {F_18.02.a,r0090,c0090,} + {F_18.02.a,r0090,c0100,} + {F_18.02.a,r0090,c0110,} + {F_18.02.a,r0090,c0120,} + {F_18.02.a,r0090,c0130,} + {F_18.02.a,r0090,c0140,} + {F_18.02.a,r0090,c0150,}{F_18.02.a,r0060,c0080,} = {F_18.02.a,r0060,c0090,} + {F_18.02.a,r0060,c0100,} + {F_18.02.a,r0060,c0110,} + {F_18.02.a,r0060,c0120,} + {F_18.02.a,r0060,c0130,} + {F_18.02.a,r0060,c0140,} + {F_18.02.a,r0060,c0150,}

And 4 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.