Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 130 values it checks in commercial Real Estate (CRE) loans and additional information on loans secured cannot be more than zero (F 18.02.a, EBA rule v8276_s)

A warning in the financial reporting return (FINREP 9), on template F 18.02.a, commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in commercial Real Estate (CRE) loans and additional information on loans secured cannot be more than zero.

EBA checks it for 13 columns, from accumulated impairment, accumulated negative changes in fair value due to credit risk (0180) to non-performing exposures with forbearance measures (0300). And for ten rows, from commercial real estate (CRE) loans to small and medium-sized enterprises (0010) to loans with LTV ratio higher than 100% (0100). That makes 130 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.

Unlikely to pay that are not past due or past due <= 90 days: Of which: Loans with LTV ratio higher than 100% <= 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 18.02 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

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) (F 18.02.a)

Rows

  • 0010Commercial real estate (CRE) loans to small and medium-sized enterprises
  • 0020Commercial real estate (CRE) loans to non-financial corporations other than SMEs
  • 0030Loans collateralised by commercial immovable property
  • 0040Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0050Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0060Of which: Loans with LTV ratio higher than 100%
  • 0070Loans collateralised by residential immovable property
  • 0080Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0090Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0100Of which: Loans with LTV ratio higher than 100%

Columns

  • 0180Accumulated impairment, accumulated negative changes in fair value due to credit risk
  • 0190of which: Exposures with forbearance measures
  • 0200Performing exposures - Accumulated impairment
  • 0210Of which: Performing exposures with forbearance measures
  • 0220Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk
  • 0230Unlikely to pay that are not past due or past due <= 90 days
  • 0240Past due > 90 days <= 180 days
  • 0250Past due > 180 days <= 1 year
  • 0260Past due > 1 years <= 2 years
  • 0270Past due > 2 years <= 5 years
  • 0280Past due > 5 years <= 7 years
  • 0290Past due > 7 years
  • 0300Of which: Non-performing exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Loans with LTV ratio higher than 100%, unlikely to pay that are not past due or past due <= 90 days can then be at most 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_18.02.a,r0100,c0230,} <= 0

The next five:

{F_18.02.a,r0010,c0250,} <= 0{F_18.02.a,r0050,c0220,} <= 0{F_18.02.a,r0080,c0220,} <= 0{F_18.02.a,r0090,c0260,} <= 0{F_18.02.a,r0030,c0200,} <= 0

And 124 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.