Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of two cells cannot be more than loans collateralised by commercial immovable property, performing (EBA rule v8451_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.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.

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

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

  • 0923Of which: Loans collateralised by commercial immovable property

Column

  • 0020Performing

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

Row

  • 0923Of 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

  • 0923Of which: Loans collateralised by commercial immovable property

Column

  • 0201Collateral received on performing exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans collateralised by commercial immovable property, collateral received on performing exposures1,200
Loans collateralised by commercial immovable property, financial guarantees received on performing exposures800
Together2,000
What the rule then expects

Loans collateralised by commercial immovable property, performing must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

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

{F_18.00.d,r0923,c0201,} + {F_18.00.c,r0923,c0205,} <= {F_18.00.a,r0923,c0020,}

Every FINREP 9 rule, by template

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