Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Inflows to non-performing exposures cannot be negative (EBA rule v8269_s)

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

Inflows to non-performing exposures cannot be negative.

EBA checks it for 15 rows, from central banks (0010) to total inflows / outflows (0150). That makes 15 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.

Inflows to non-performing exposures: Central banks >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  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

  • 0010Central banks
  • 0020General governments
  • 0030Credit institutions
  • 0040Other financial corporations
  • 0050Non-financial corporations
  • 0060Of which: Small and Medium-sized Enterprises
  • 0070Of which: Commercial real estate (CRE) loans to small and medium-sized enterprises
  • 0080Of which: Commercial real estate (CRE) loans to non-financial corporations other than SMEs
  • 0090Of which: Loans collateralised by commercial immovable property
  • 0100Households
  • 0110Of which: Loans collateralised by residential immovable property
  • 0120Of which: Credit for consumption
  • 0130LOANS AND ADVANCES OTHER THAN HELD FOR TRADING OR TRADING
  • 0140LOANS AND ADVANCES HELD FOR SALE
  • 0150TOTAL INFLOWS / OUTFLOWS

Column

  • 0010Inflows to non-performing exposures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Central banks, inflows to non-performing exposures must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_18.01,r0010,c0010,} >= 0

The next five:

{F_18.01,r0110,c0010,} >= 0{F_18.01,r0040,c0010,} >= 0{F_18.01,r0070,c0010,} >= 0{F_18.01,r0100,c0010,} >= 0{F_18.01,r0130,c0010,} >= 0

And 9 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.