Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises (F 18.00.B.DP, EBA rule v903277_h)

A warning in the financial reporting, solo data points return (FINREP data points), on template F 18.00.B.DP, data points information on performing and non performing exposures.

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises.

EBA checks it for three columns, all for and provisions: accumulated impairment, accumulated negative changes in fair value due to credit risk, performing exposures - accumulated impairment and non-performing exposures - accumulated impairment, accumulated negative changes in fair value due to credit risk. That makes three checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions: the absolute value of Non-financial corporations >= the absolute value of Of which: Small and Medium-sized Enterprises

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller 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.dp 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

Data points information on performing and non performing exposures (F 18.00.B.DP)

Rows

  • 0120Non-financial corporations
  • 0130Of which: Small and Medium-sized Enterprises

Columns

  • 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0140Performing exposures - Accumulated impairment and provisions
  • 0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

abs({F_18.00.b.dp,r0120,c0130,}) >= abs({F_18.00.b.dp,r0130,c0130,})

The next two:

abs({F_18.00.b.dp,r0120,c0150,}) >= abs({F_18.00.b.dp,r0130,c0150,})abs({F_18.00.b.dp,r0120,c0140,}) >= abs({F_18.00.b.dp,r0130,c0140,})

Every FINREP data points rule, by template

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