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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 0923, EBA rule v8670_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 loans collateralized by commercial immovable property, gross carrying amount (all sheets added up) minus loans collateralized by commercial immovable property, gross carrying amount held for trading or trading (all sheets added up):

  • Loans collateralised by commercial immovable property, gross carrying amount or nominal amount (row 0923)
  • Loans collateralised by commercial immovable property, gross carrying amount or nominal amount (row 0140)
  • Loans collateralised by commercial immovable property, gross carrying amount or nominal amount (row 0903)

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: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0923) + F_18.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0140) + F_18.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0903) = F_20.04: Of which: Loans collateralized by commercial immovable property, Gross carrying amount (all sheets added up) - F_20.04: Of which: Loans collateralized by commercial immovable property, 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

  • 0140Of which: Loans collateralised by commercial immovable property
  • 0903Of which: Loans collateralised by commercial immovable property
  • 0923Of which: Loans collateralised by commercial immovable property

Column

  • 0010Gross carrying amount/Nominal amount

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

Row

  • 0210Of which: Loans collateralized by commercial immovable property

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,r0923,c0010,},{F_18.00.a,r0140,c0010,},{F_18.00.a,r0903,c0010,}) = sum({F_20.04,r0210,c0010,}) - sum({F_20.04,r0210,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.