Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Small and medium-sized Enterprises cannot be more than commercial real estate (CRE) loans to small and medium-sized enterprises (EBA rule v8117_m)

A warning in the financial reporting return (FINREP 9), on template F 18.01, inflows and outflows of non-performing exposures - loans and advances by counterparty sector.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Small and medium-sized Enterprises cannot be more than commercial real estate (CRE) loans to small and medium-sized enterprises.

All the values are in the (-) outflows from non-performing exposures column (0020) of F 18.01.

How the Line4 Check report words itShow

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

(-) Outflows from non-performing exposures: Of which: Small and Medium-sized Enterprises <= Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises

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 18.01 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

Inflows and outflows of non-performing exposures - loans and advances by counterparty sector (F 18.01)

Rows

  • 0060Of which: Small and Medium-sized Enterprises
  • 0070Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises

Column

  • 0020(-) Outflows from non-performing exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Small and medium-sized Enterprises1,200
What the rule then expects

Commercial real estate (CRE) loans to small and medium-sized enterprises must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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_18.01,r0060,c0020,} <= {F_18.01,r0070,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.