Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Unsecured loans and advances without guarantees cannot be more than the sum of three rows (EBA rule v8001_m)

A warning in the financial reporting return (FINREP 9), on template F 23.04, loans and advances: additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Unsecured loans and advances without guarantees cannot be more than these three added up:

  • Households
  • Non-financial corporations - SMEs
  • Non-financial corporations - other than SMEs

EBA checks it for 17 columns, from accumulated impairment, accumulated negative changes in fair value due to credit risk (0010) to past due > 7 years (0170). That makes 17 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 > 2 years <= 5 years: Unsecured loans and advances without guarantees <= of which: Households + of which: Non-financial corporations - SMEs + of which: Non-financial corporations - other than SMEs

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 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 23.04 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 accumulated impairments and accumulated negative changes in fair value due to credit risk (F 23.04)

Rows

  • 0150Unsecured loans and advances without guarantees
  • 0160of which: Households
  • 0170of which: Non-financial corporations - SMEs
  • 0190of which: Non-financial corporations - other than SMEs

Columns

  • 0010Accumulated impairment, accumulated negative changes in fair value due to credit risk
  • 0020of which: Exposures with forbearance measures
  • 0030Performing
  • 0040of which: Past due > 30 days <= 90 days
  • 0050of 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
Households1,200
Non-financial corporations - SMEs800
Non-financial corporations - other than SMEs450
Together2,450
What the rule then expects

Unsecured loans and advances without guarantees can then be at most 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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_23.04,r0150,c0150,} <= {F_23.04,r0160,c0150,} + {F_23.04,r0170,c0150,} + {F_23.04,r0190,c0150,}

The next five:

{F_23.04,r0150,c0080,} <= {F_23.04,r0160,c0080,} + {F_23.04,r0170,c0080,} + {F_23.04,r0190,c0080,}{F_23.04,r0150,c0170,} <= {F_23.04,r0160,c0170,} + {F_23.04,r0170,c0170,} + {F_23.04,r0190,c0170,}{F_23.04,r0150,c0050,} <= {F_23.04,r0160,c0050,} + {F_23.04,r0170,c0050,} + {F_23.04,r0190,c0050,}{F_23.04,r0150,c0020,} <= {F_23.04,r0160,c0020,} + {F_23.04,r0170,c0020,} + {F_23.04,r0190,c0020,}{F_23.04,r0150,c0130,} <= {F_23.04,r0160,c0130,} + {F_23.04,r0170,c0130,} + {F_23.04,r0190,c0130,}

And 11 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.