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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans with LTV ratio higher than 60% and less than or equal to 80%, non Performing must equal the sum of its two parts (EBA rule v89847_h)

A warning in the financial reporting return (FINREP 9), on templates F 18.02.a, commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) and F 23.03, loans and advances collateralised by immovable property: Breakdown by LTV ratios.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans with LTV ratio higher than 60% and less than or equal to 80%, non Performing must equal loans with a LTV higher than 60% and lower than or equal to 80%, non Performing (under loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property) plus loans with a LTV higher than 60% and lower than or equal to 80%, non Performing (under loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property).

How the Line4 Check report words itShow

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

F_18.02.A: Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%, Non Performing = F_23.03: Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property, of which: Loans with a LTV higher than 60% and lower than or equal to 80%, Non Performing + F_23.03: Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property, of which: Loans with a LTV higher than 60% and lower than or equal to 80%, Non Performing

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 18.02 and F 23.03 as reported.
  6. 06This 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 (I) (F 18.02.a)

Row

  • 0040Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%

Column

  • 0080Non Performing

Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)

Rows

  • 0060of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0100of which: Loans with a LTV higher than 60% and lower than or equal to 80%

Column

  • 0060Non Performing

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans with a LTV higher than 60% and lower than or equal to 80%, non Performing (under loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property)1,200
Loans with a LTV higher than 60% and lower than or equal to 80%, non Performing (under loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property)800
Together2,000
What the rule then expects

Loans with LTV ratio higher than 60% and less than or equal to 80%, non Performing must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_18.02.a,r0040,c0080,} = {F_23.03,r0060,c0060,} + {F_23.03,r0100,c0060,}

Every FINREP 9 rule, by template

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