Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 21 values it checks in loans and advances can be negative (F 24.02, EBA rule v8349_s)

A warning in the financial reporting return (FINREP 9), on template 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

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

EBA checks it for seven columns: non-performing exposures - loans and advances, households, loans collateralised by residential immovable property, non-financial corporations, SMEs, commercial Real Estate (CRE) loans to SMEs, and commercial Real Estate (CRE) loans to NFCs other than SMEs. And for three rows: decreases during the period, reversal of impairment and negative changes in fair value due to credit risk, and release of allowances due to unwinding process. That makes 21 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.

of which: SMEs: Decreases during the period >= 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 24.02 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

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

Rows

  • 0040Decreases during the period
  • 0050Of which: Reversal of impairment and negative changes in fair value due to credit risk
  • 0060Of which: Release of allowances due to unwinding process

Columns

  • 0010Non-performing exposures - loans and advances
  • 0020of which: Households
  • 0030of which: Loans collateralised by residential immovable property
  • 0040of which: Non-financial corporations
  • 0050of which: SMEs
  • 0060of which: Commercial Real Estate (CRE) loans to SMEs
  • 0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Decreases during the period, SMEs 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_24.02,r0040,c0050,} >= 0

The next five:

{F_24.02,r0060,c0060,} >= 0{F_24.02,r0050,c0030,} >= 0{F_24.02,r0050,c0070,} >= 0{F_24.02,r0040,c0060,} >= 0{F_24.02,r0040,c0070,} >= 0

And 15 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.