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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-financial corporations, performing exposures, accumulated impairment and provisions must equal the sum of its two parts (EBA rule v89864_h)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.b, information on performing and non-performing exposures (II) and F 23.04, loans and advances: additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Non-financial corporations, performing exposures - accumulated impairment and provisions must equal non-financial corporations - SMEs, performing plus non-financial corporations - other than SMEs, performing.

How the Line4 Check report words itShow

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

F_18.00.B: Non-financial corporations, Performing exposures - Accumulated impairment and provisions = F_23.04: of which: Non-financial corporations - SMEs, Performing + F_23.04: of which: Non-financial corporations - other than SMEs, 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 18.00 and F 23.04 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

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

Row

  • 0120Non-financial corporations

Column

  • 0140Performing exposures - Accumulated impairment and provisions

Loans and advances: additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk (F 23.04)

Rows

  • 0110of which: Non-financial corporations - SMEs
  • 0130of which: Non-financial corporations - other than SMEs

Column

  • 0030Performing

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations - SMEs, performing1,200
Non-financial corporations - other than SMEs, performing800
Together2,000
What the rule then expects

Non-financial corporations, performing exposures - accumulated impairment and provisions 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_18.00.b,r0120,c0140,} = {F_23.04,r0110,c0030,} + {F_23.04,r0130,c0030,}

Every FINREP 9 rule, by template

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