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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-financial corporations: a calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 18.00.a, F 20.04, row 0900, EBA rule v8669_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.a, information on performing and non-performing exposures (I) and F 20.04, geographical breakdown of assets by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For non-financial corporations: these three added up must equal small and medium sized enterprises, gross carrying amount (all sheets added up) minus small and medium sized enterprises, gross carrying amount held for trading or trading (all sheets added up):

  • Small and medium-sized Enterprises, gross carrying amount or nominal amount (row 0900)
  • Small and medium-sized Enterprises, gross carrying amount or nominal amount (row 0130)
  • Small and medium-sized Enterprises, gross carrying amount or nominal amount (row 0920)

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.A: Non-financial corporations, of which: Small and Medium-sized Enterprises, Gross carrying amount/Nominal amount (row 0900) + F_18.00.A: Non-financial corporations, of which: Small and Medium-sized Enterprises, Gross carrying amount/Nominal amount (row 0130) + F_18.00.A: Non-financial corporations, of which: Small and Medium-sized Enterprises, Gross carrying amount/Nominal amount (row 0920) = F_20.04: Of which: Small and medium sized enterprises, Gross carrying amount (all sheets added up) - F_20.04: Of which: Small and medium sized enterprises, Of which: held for trading or trading (all sheets added up)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 and F 20.04 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)

Rows

  • 0130Of which: Small and Medium-sized Enterprises
  • 0900Of which: Small and Medium-sized Enterprises
  • 0920Of which: Small and Medium-sized Enterprises

Column

  • 0010Gross carrying amount/Nominal amount

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Row

  • 0200Of which: Small and medium sized enterprises

Columns

  • 0010Gross carrying amount
  • 0011Of which: held for trading or trading
Show the rule as writtenShow

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

sum({F_18.00.a,r0900,c0010,},{F_18.00.a,r0130,c0010,},{F_18.00.a,r0920,c0010,}) = sum({F_20.04,r0200,c0010,}) - sum({F_20.04,r0200,c0011,})

Every FINREP 9 rule, by template

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