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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 20 values it checks in commercial Real Estate (CRE) loans and additional information on loans secured can be negative (F 18.02.c, EBA rule v8413_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in commercial Real Estate (CRE) loans and additional information on loans secured can be negative.

EBA checks it for two columns: financial guarantees received on performing exposures and financial guarantees received on non-performing exposures. 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 20 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.

Financial guarantees received on performing exposures: Of which: Loans with LTV ratio higher than 60% and less than or equal to 80% >= 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 (III) (F 18.02.c)

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

  • 0330Financial guarantees received on performing exposures
  • 0340Financial guarantees received on non-performing exposures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Loans with LTV ratio higher than 60% and less than or equal to 80%, financial guarantees received on 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_18.02.c,r0040,c0330,} >= 0

The next five:

{F_18.02.c,r0090,c0340,} >= 0{F_18.02.c,r0030,c0340,} >= 0{F_18.02.c,r0090,c0330,} >= 0{F_18.02.c,r0020,c0330,} >= 0{F_18.02.c,r0010,c0340,} >= 0

And 14 more, the same formula for the other cells it covers.

Checks like this one, run at the point of submission, are the first step to real-time supervision.