Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances cannot be less than the sum of two rows (F 23.02, EBA rule v7941_m)

A warning in the financial reporting return (FINREP 9), on template F 23.02, loans and advances: additional information on gross carrying amounts.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans and advances cannot be less than loans and advances in litigation status plus loans and advances in pre-litigation status.

EBA checks it for 14 columns, from gross carrying amount (0010) to past due > 7 years (0170). That makes 14 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.

Past due > 90 days: Loans and advances >= Loans and advances in litigation status + Loans and advances in pre-litigation status

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller 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 23.02 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

Loans and advances: additional information on gross carrying amounts (F 23.02)

Rows

  • 0010Loans and advances
  • 0150Loans and advances in pre-litigation status
  • 0220Loans and advances in litigation status

Columns

  • 0010Gross carrying amount
  • 0020of which: Exposures with forbearance measures
  • 0060Non Performing
  • 0070of which: Exposures with forbearance measures
  • 0080Unlikely to pay that are not past due or past due <= 90 days
  • 0090of which: Exposures with forbearance measures
  • 0100Past due > 90 days
  • 0110of which: Exposures with forbearance measures
  • 0120Past due > 90 days <= 180 days
  • 0130Past due > 180 days <= 1 year
  • 0140Past due > 1 years <= 2 years
  • 0150Past due > 2 years <= 5 years
  • 0160Past due > 5 years <= 7 years
  • 0170Past due > 7 years

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances in litigation status1,200
Loans and advances in pre-litigation status800
Together2,000
What the rule then expects

Loans and advances must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 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_23.02,r0010,c0100,} >= {F_23.02,r0220,c0100,} + {F_23.02,r0150,c0100,}

The next five:

{F_23.02,r0010,c0090,} >= {F_23.02,r0220,c0090,} + {F_23.02,r0150,c0090,}{F_23.02,r0010,c0140,} >= {F_23.02,r0220,c0140,} + {F_23.02,r0150,c0140,}{F_23.02,r0010,c0130,} >= {F_23.02,r0220,c0130,} + {F_23.02,r0150,c0130,}{F_23.02,r0010,c0080,} >= {F_23.02,r0220,c0080,} + {F_23.02,r0150,c0080,}{F_23.02,r0010,c0010,} >= {F_23.02,r0220,c0010,} + {F_23.02,r0150,c0010,}

And 8 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.