Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 200 values it checks in loans and advances collateralised can be negative (F 23.03, EBA rule v8323_s)

A warning in the financial reporting return (FINREP 9), on template F 23.03, loans and advances collateralised by immovable property: Breakdown by LTV ratios.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in loans and advances collateralised can be negative.

EBA checks it for ten columns, from gross carrying amount (0010) to exposures with forbearance measures (0110). And for 20 rows, from loans and advances collateralised by immovable property (0010) to loans with a LTV higher than 100% (0200). That makes 200 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.

Performing: of which: Loans with a LTV 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 23.03 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

Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)

Rows

  • 0010Loans and advances collateralised by immovable property
  • 0020of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0030of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0040of which: Loans with a LTV higher than 100%
  • 0050Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property
  • 0060of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0070of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0080of which: Loans with a LTV higher than 100%
  • 0090Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property
  • 0100of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0110of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0120of which: Loans with a LTV higher than 100%
  • 0130Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property
  • 0140of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0150of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0160of which: Loans with a LTV higher than 100%
  • 0170Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs) collateralised by immovable property
  • 0180of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0190of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0200of which: Loans with a LTV higher than 100%

Columns

  • 0010Gross carrying amount
  • 0020of which: Exposures with forbearance measures
  • 0030Performing
  • 0050of which: Exposures with forbearance measures
  • 0060Non Performing
  • 0070of which: Exposures with forbearance measures
  • 0080Unlikely to pay that are not past due or past due <= 90 days
  • 0090of which: Exposures with forbearance measures
  • 0100Past due > 90 days
  • 0110of which: Exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Loans with a LTV higher than 100%, performing 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_23.03,r0120,c0030,} >= 0

The next five:

{F_23.03,r0140,c0070,} >= 0{F_23.03,r0190,c0110,} >= 0{F_23.03,r0110,c0080,} >= 0{F_23.03,r0150,c0100,} >= 0{F_23.03,r0070,c0070,} >= 0

And 194 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.