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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount: loans collateralised by commercial immovable property must equal the sum of its two parts (EBA rule v7969_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) and F 23.03, loans and advances collateralised by immovable property: Breakdown by LTV ratios.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For gross carrying amount: loans collateralised by commercial immovable property must equal loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property plus loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property.

All the values are in the exposures with forbearance measures column (0020).

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_23.03: Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property, of which: Exposures with forbearance measures + F_23.03: Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property, of which: Exposures with forbearance measures = F_18.02.A: Loans collateralised by commercial immovable property, of which: Exposures with forbearance measures

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 and F 23.03 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)

Row

  • 0030Loans collateralised by commercial immovable property

Column

  • 0020of which: Exposures with forbearance measures

Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)

Rows

  • 0050Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property
  • 0090Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property

Column

  • 0020of which: Exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property1,200
Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property800
Together2,000
What the rule then expects

Loans collateralised by commercial immovable property must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

sum({F_23.03,r0050,c0020,},{F_23.03,r0090,c0020,}) = {F_18.02.a,r0030,c0020,}

Every FINREP 9 rule, by template

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