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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-financial corporations: an upper-limit check across information on performing and non-performing exposures (F 18.00.d, F 18.00.c, F 18.00.a, F 18.00.b, row 0903, EBA rule v8449_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.a, information on performing and non-performing exposures (I), F 18.00.b, information on performing and non-performing exposures (II), F 18.00.c, information on performing and non-performing exposures (III) and F 18.00.d, information on performing and non-performing exposures (IV).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For loans collateralised by commercial immovable property: collateral received on performing exposures plus financial guarantees received on performing exposures cannot be more than performing plus performing exposures - accumulated impairment and provisions.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_18.00.D: Of which: Loans collateralised by commercial immovable property, Collateral received on performing exposures + F_18.00.C: Of which: Loans collateralised by commercial immovable property, Financial guarantees received on performing exposures <= F_18.00.A: Of which: Loans collateralised by commercial immovable property, Performing + F_18.00.B: Of which: Loans collateralised by commercial immovable property, Performing exposures - Accumulated impairment and provisions

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 18.00 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

Information on performing and non-performing exposures (I) (F 18.00.a)

Row

  • 0903Of which: Loans collateralised by commercial immovable property

Column

  • 0020Performing

Information on performing and non-performing exposures (II) (F 18.00.b)

Row

  • 0903Of which: Loans collateralised by commercial immovable property

Column

  • 0140Performing exposures - Accumulated impairment and provisions

Information on performing and non-performing exposures (III) (F 18.00.c)

Row

  • 0903Of which: Loans collateralised by commercial immovable property

Column

  • 0205Financial guarantees received on performing exposures

Information on performing and non-performing exposures (IV) (F 18.00.d)

Row

  • 0903Of which: Loans collateralised by commercial immovable property

Column

  • 0201Collateral received on performing exposures
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_18.00.d,r0903,c0201,} + {F_18.00.c,r0903,c0205,} <= {F_18.00.a,r0903,c0020,} + {F_18.00.b,r0903,c0140,}

Every FINREP 9 rule, by template

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