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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Collateral received on loans and advances, maximum amount of the collateral or guarantee that can be considered must equal the sum of its six parts (EBA rule v8004_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.d, information on performing and non-performing exposures (IV) and F 23.05, loans and advances: collateral received and financial guarantees received.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Collateral received on loans and advances, maximum amount of the collateral or guarantee that can be considered must equal these six added up, all for loans and advances:

  • Collateral received on non-performing exposures (under debt instruments at cost or at amortised cost)
  • Collateral received on performing exposures (under debt instruments at cost or at amortised cost)
  • Collateral received on non-performing exposures (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
  • Collateral received on performing exposures (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
  • Collateral received on non-performing exposures (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)
  • Collateral received on performing exposures (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)
How the Line4 Check report words itShow

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

F_23.05: Collateral received on loans and advances, Maximum amount of the collateral or guarantee that can be considered = F_18.00.D: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, loans and advances, Collateral received on non-performing exposures + F_18.00.D: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, loans and advances, Collateral received on performing exposures + F_18.00.D: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on non-performing exposures + F_18.00.D: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on performing exposures + F_18.00.D: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on non-performing exposures + F_18.00.D: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, loans and advances, Collateral received on performing exposures

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 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 23.05 and F 18.00 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

Information on performing and non-performing exposures (IV) (F 18.00.d)

Rows

  • 0070Loans and advances
  • 0191Loans and advances
  • 0221Loans and advances

Columns

  • 0200Collateral received on non-performing exposures
  • 0201Collateral received on performing exposures

Loans and advances: collateral received and financial guarantees received (F 23.05)

Row

  • 0080Collateral received on loans and advances

Column

  • 0010Maximum amount of the collateral or guarantee that can be considered

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances, collateral received on non-performing exposures (under debt instruments at cost or at amortised cost)1,200
Loans and advances, collateral received on performing exposures (under debt instruments at cost or at amortised cost)800
Loans and advances, collateral received on non-performing exposures (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)450
Loans and advances, collateral received on performing exposures (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)300
Loans and advances, collateral received on non-performing exposures (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)150
Loans and advances, collateral received on performing exposures (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)100
Together3,000
What the rule then expects

Collateral received on loans and advances, maximum amount of the collateral or guarantee that can be considered must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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}.

{F_23.05,r0080,c0010,} = sum({F_18.00.d,r0070,c0200,},{F_18.00.d,r0070,c0201,},{F_18.00.d,r0191,c0200,},{F_18.00.d,r0191,c0201,},{F_18.00.d,r0221,c0200,},{F_18.00.d,r0221,c0201,})

Every FINREP 9 rule, by template

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