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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Inflows must equal the sum of its five parts (EBA rule v8040_m)

A warning in the financial reporting return (FINREP 9), on template F 24.01, loans and advances: inflows and outflows of non-performing exposures.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Inflows must equal these five added up:

  • Inflow due to reclassification from performing not forborne
  • Inflow due to reclassification from performing forborne
  • Inflow due to purchase of exposures
  • Inflow due to accrued interest
  • Inflow due to other reasons

EBA checks it for seven columns: non-performing exposures - loans and advances, households, loans collateralised by residential immovable property, non-financial corporations, SMEs, commercial Real Estate (CRE) loans to SMEs, and commercial Real Estate (CRE) loans to NFCs other than SMEs. That makes seven 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: Households: Inflows = Inflow due to reclassification from performing not forborne + Inflow due to reclassification from performing forborne + Inflow due to purchase of exposures + Inflow due to accrued interest + Inflow due to other reasons

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 24.01 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

Loans and advances: inflows and outflows of non-performing exposures (F 24.01)

Rows

  • 0020Inflows
  • 0030Inflow due to reclassification from performing not forborne
  • 0040Inflow due to reclassification from performing forborne
  • 0060Inflow due to purchase of exposures
  • 0070Inflow due to accrued interest
  • 0080Inflow due to other reasons

Columns

  • 0010Non-performing exposures - loans and advances
  • 0020of which: Households
  • 0030of which: Loans collateralised by residential immovable property
  • 0040of which: Non-financial corporations
  • 0050of which: SMEs
  • 0060of which: Commercial Real Estate (CRE) loans to SMEs
  • 0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

A worked example

The first of its checks, with simple numbers.

Illustrative values
Inflow due to reclassification from performing not forborne1,200
Inflow due to reclassification from performing forborne800
Inflow due to purchase of exposures450
Inflow due to accrued interest300
Inflow due to other reasons150
Together2,900
What the rule then expects

Inflows must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_24.01,r0020,c0020,} = {F_24.01,r0030,c0020,} + {F_24.01,r0040,c0020,} + {F_24.01,r0060,c0020,} + {F_24.01,r0070,c0020,} + {F_24.01,r0080,c0020,}

The next five:

{F_24.01,r0020,c0040,} = {F_24.01,r0030,c0040,} + {F_24.01,r0040,c0040,} + {F_24.01,r0060,c0040,} + {F_24.01,r0070,c0040,} + {F_24.01,r0080,c0040,}{F_24.01,r0020,c0060,} = {F_24.01,r0030,c0060,} + {F_24.01,r0040,c0060,} + {F_24.01,r0060,c0060,} + {F_24.01,r0070,c0060,} + {F_24.01,r0080,c0060,}{F_24.01,r0020,c0050,} = {F_24.01,r0030,c0050,} + {F_24.01,r0040,c0050,} + {F_24.01,r0060,c0050,} + {F_24.01,r0070,c0050,} + {F_24.01,r0080,c0050,}{F_24.01,r0020,c0010,} = {F_24.01,r0030,c0010,} + {F_24.01,r0040,c0010,} + {F_24.01,r0060,c0010,} + {F_24.01,r0070,c0010,} + {F_24.01,r0080,c0010,}{F_24.01,r0020,c0030,} = {F_24.01,r0030,c0030,} + {F_24.01,r0040,c0030,} + {F_24.01,r0060,c0030,} + {F_24.01,r0070,c0030,} + {F_24.01,r0080,c0030,}

And 1 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.