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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Closing balance, non-performing exposures, loans and advances must equal the sum of its three parts (F 24.02, EBA rule v8052_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.b, information on performing and non-performing exposures (II) and F 24.02, loans and advances: flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Closing balance, non-performing exposures - loans and advances must equal these three added up, all for loans and advances:

  • Non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)
  • Non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at cost or at amortised cost)
  • Non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
How the Line4 Check report words itShow

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

F_24.02: Closing balance, Non-performing exposures - loans and advances = F_18.00.B: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, loans and advances, Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions + F_18.00.B: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, loans and advances, Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions + F_18.00.B: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

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 24.02 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 (II) (F 18.00.b)

Rows

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

Column

  • 0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Loans and advances: flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures (F 24.02)

Row

  • 0070Closing balance

Column

  • 0010Non-performing exposures - loans and advances

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances, non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)1,200
Loans and advances, non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at cost or at amortised cost)800
Loans and advances, non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)450
Together2,450
What the rule then expects

Closing balance, non-performing exposures - loans and advances must then be 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. Cells are written as {template, row, column, sheet}.

{F_24.02,r0070,c0010,} = sum({F_18.00.b,r0221,c0150,},{F_18.00.b,r0070,c0150,},{F_18.00.b,r0191,c0150,})

Every FINREP 9 rule, by template

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